修正

backend/app/modules/opening_balances/lock_router.py

@@ -1,4 +1,4 @@
-from fastapi import APIRouter, HTTPException
+from fastapi import APIRouter, HTTPException, Query
 from pydantic import BaseModel
 from app.core.database import get_connection
 
@@ -10,6 +10,25 @@ router = APIRouter(
 class LockRequest(BaseModel):
     fiscal_year: int
 
+@router.get("/lock-status", summary="期首残高確定状態確認")
+def get_lock_status(fiscal_year: int = Query(..., description="会計年度")):
+    try:
+        with get_connection() as conn, conn.cursor() as cur:
+            cur.execute("""
+                SELECT is_locked
+                FROM fiscal_year_locks
+                WHERE fiscal_year = %s
+            """, (fiscal_year,))
+            row = cur.fetchone()
+            
+            if row:
+                return {"is_locked": row[0]}
+            else:
+                return {"is_locked": False}
+    except Exception:
+        # テーブルが存在しない場合は未ロック扱い
+        return {"is_locked": False}
+
 @router.post("/lock", summary="期首残高年度確定")
 def lock_fiscal_year(req: LockRequest):
 

backend/app/modules/trial_balance/service.py

@@ -6,10 +6,33 @@ from app.core.database import get_connection
 def D(x) -> Decimal:
     return Decimal(str(x or 0))
 
+# 科目グループ定義（表示順序を制御）- PDFフォーマットに準拠
+ACCOUNT_GROUPS = [
+    # 資産の部
+    ("現金・預金合計", ["101", "102", "103", "104"]),
+    ("流動資産合計", ["101", "102", "103", "104", "201", "202", "203", "204", "205"]),
+    ("有価証券合計", ["301"]),
+    ("有形固定資産合計", ["401", "402", "403", "404", "405", "406", "407"]),
+    ("無形固定資産合計", ["408"]),
+    ("投資その他の資産合計", ["301", "410"]),
+    ("固定資産合計", ["301", "401", "402", "403", "404", "405", "406", "407", "408", "410"]),
+    ("資産合計", ["101", "102", "103", "104", "201", "202", "203", "204", "205", "301", "401", "402", "403", "404", "405", "406", "407", "408", "410"]),
+    # 負債の部
+    ("仕入債務合計", ["501"]),
+    ("流動負債合計", ["501", "502", "503", "504", "505", "506", "507", "508"]),
+    ("固定負債合計", ["509"]),
+    ("負債合計", ["501", "502", "503", "504", "505", "506", "507", "508", "509"]),
+    # 資本の部
+    ("資本金合計", ["601"]),
+    ("利益剰余金合計", ["602"]),
+    ("純資産合計", ["601", "602"])
+]
+
 def fetch_trial_balance(date_from: str, date_to: str):
 
     with get_connection() as conn, conn.cursor() as cur:
 
+        # 勘定科目一覧
         cur.execute("""
             SELECT account_id, account_code, account_name, account_type
               FROM accounts
@@ -18,37 +41,50 @@ def fetch_trial_balance(date_from: str, date_to: str):
         """)
         accounts = cur.fetchall()
 
-        result_accounts: List[Dict[str, Any]] = []
+        # 科目データを格納
-
+        account_data: Dict[str, Dict[str, Any]] = {}
-        total_opening = Decimal("0")
-        total_debit = Decimal("0")
-        total_credit = Decimal("0")
-        total_closing = Decimal("0")
 
         for acc in accounts:
             aid = acc["account_id"]
+            code = acc["account_code"]
 
-            # 期首
+            # 期首残高: opening_balances テーブルの残高 + date_from より前の仕訳
+            # まず opening_balances テーブルから取得
+            cur.execute("""
+                SELECT COALESCE(opening_debit, 0) - COALESCE(opening_credit, 0) AS ob
+                  FROM opening_balances
+                 WHERE account_id = %s
+                   AND fiscal_year = EXTRACT(YEAR FROM %s::date)
+            """, (aid, date_from))
+            ob_row = cur.fetchone()
+            opening_balance_from_table = D(ob_row["ob"]) if ob_row else D(0)
+
+            # date_from より前の仕訳による増減
             cur.execute("""
                 SELECT COALESCE(SUM(l.debit - l.credit), 0) AS opening
                   FROM journal_lines l
-                  JOIN journal_entries j ON j.journal_id = l.journal_id
+                  JOIN journal_entries j
-                   AND j.is_deleted = false
+                    ON j.journal_entry_id = l.journal_entry_id
                  WHERE l.account_id = %s
-                   AND j.journal_date < %s
+                   AND j.entry_date < %s
+                   AND j.is_deleted = false
             """, (aid, date_from))
-            opening = D(cur.fetchone()["opening"])
+            opening_from_journals = D(cur.fetchone()["opening"])
             
-            # 当期
+            # 合計
+            opening = opening_balance_from_table + opening_from_journals
+
+            # 当期増減（date_from ～ date_to）
             cur.execute("""
                 SELECT
-                    COALESCE(SUM(l.debit), 0) AS debit,
+                    COALESCE(SUM(l.debit), 0)  AS debit,
                     COALESCE(SUM(l.credit), 0) AS credit
                   FROM journal_lines l
-                  JOIN journal_entries j ON j.journal_id = l.journal_id
+                  JOIN journal_entries j
-                   AND j.is_deleted = false
+                    ON j.journal_entry_id = l.journal_entry_id
                  WHERE l.account_id = %s
-                   AND j.journal_date BETWEEN %s AND %s
+                   AND j.entry_date BETWEEN %s AND %s
+                   AND j.is_deleted = false
             """, (aid, date_from, date_to))
             row = cur.fetchone()
             debit = D(row["debit"])
@@ -56,28 +92,107 @@ def fetch_trial_balance(date_from: str, date_to: str):
 
             closing = opening + debit - credit
 
-            total_opening += opening
+            account_data[code] = {
-            total_debit += debit
-            total_credit += credit
-            total_closing += closing
-
-            result_accounts.append({
                 "account_id": aid,
-                "account_code": acc["account_code"],
+                "account_code": code,
                 "account_name": acc["account_name"],
                 "account_type": acc["account_type"],
-                "opening_balance": str(opening),
+                "opening_balance": opening,
-                "debit": str(debit),
+                "debit": debit,
-                "credit": str(credit),
+                "credit": credit,
-                "closing_balance": str(closing),
+                "closing_balance": closing,
+            }
+
+        # 結果リスト（グループ化）
+        result_accounts: List[Dict[str, Any]] = []
+        
+        # 既に挿入された合計行を追跡
+        inserted_totals = set()
+        
+        # 大区分の合計を保存（資産・負債・純資産の総合計）
+        grand_total_closing = D(0)
+
+        # 個別科目を追加
+        for code in sorted(account_data.keys()):
+            data = account_data[code]
+            result_accounts.append({
+                "account_code": data["account_code"],
+                "account_name": data["account_name"],
+                "account_type": data["account_type"],
+                "opening_balance": str(data["opening_balance"]),
+                "debit": str(data["debit"]),
+                "credit": str(data["credit"]),
+                "closing_balance": str(data["closing_balance"]),
+                "ratio": None,  # 後で計算
+                "is_total": False
             })
             
+            # 大区分合計用に総計を積算
+            grand_total_closing += data["closing_balance"]
+
+            # 合計行を挿入（グループ定義の順序で）
+            for group_name, group_codes in ACCOUNT_GROUPS:
+                # このグループにまだ合計行を挿入していない
+                if group_name in inserted_totals:
+                    continue
+                    
+                # 現在の科目がこのグループに含まれる
+                if code not in group_codes:
+                    continue
+                
+                # このグループの全科目を取得
+                group_codes_in_data = [gc for gc in group_codes if gc in account_data]
+                if not group_codes_in_data:
+                    continue
+                
+                # グループの最後の科目コードを取得
+                last_code_in_group = max(group_codes_in_data)
+                
+                # 現在の科目がグループの最後の科目の場合
+                if code == last_code_in_group:
+                    # グループ合計を計算
+                    group_opening = sum(account_data[gc]["opening_balance"] for gc in group_codes_in_data)
+                    group_debit = sum(account_data[gc]["debit"] for gc in group_codes_in_data)
+                    group_credit = sum(account_data[gc]["credit"] for gc in group_codes_in_data)
+                    group_closing = sum(account_data[gc]["closing_balance"] for gc in group_codes_in_data)
+                    
+                    result_accounts.append({
+                        "account_code": "",
+                        "account_name": group_name,
+                        "account_type": "",
+                        "opening_balance": str(group_opening),
+                        "debit": str(group_debit),
+                        "credit": str(group_credit),
+                        "closing_balance": str(group_closing),
+                        "ratio": None,  # 後で計算
+                        "is_total": True
+                    })
+                    
+                    inserted_totals.add(group_name)
+        
+        # 構成比を計算（総資産に対する割合）
+        for acc in result_accounts:
+            closing = D(acc["closing_balance"])
+            if grand_total_closing != 0:
+                ratio = (closing / grand_total_closing) * 100
+                acc["ratio"] = f"{ratio:.2f}"
+            else:
+                acc["ratio"] = "0.00"
+
+        # 総合計を計算
+        total_opening = sum(data["opening_balance"] for data in account_data.values())
+        total_debit = sum(data["debit"] for data in account_data.values())
+        total_credit = sum(data["credit"] for data in account_data.values())
+        total_closing = sum(data["closing_balance"] for data in account_data.values())
+
     return {
         "totals": {
             "opening_balance": str(total_opening),
             "debit": str(total_debit),
             "credit": str(total_credit),
-            "closing_balance": str(total_closing)
+            "closing_balance": str(total_closing),
+            "ratio": "100.00"
         },
-        "accounts": result_accounts
+        "accounts": result_accounts,
+        "grand_total_closing": str(grand_total_closing)
     }

backend/app/routers/trial_balance.py

@@ -23,7 +23,7 @@ def get_trial_balance(
             COALESCE(SUM(l.debit), 0)  AS debit,
             COALESCE(SUM(l.credit), 0) AS credit
         FROM journal_lines l
-        JOIN journal_entries e ON e.journal_id = l.journal_id
+        JOIN journal_entries e ON e.journal_entry_id = l.journal_entry_id
         JOIN accounts a ON a.account_id = l.account_id
         WHERE 1 = 1
     """

backend/sql/insert_opening_balances_2024.sql

@@ -0,0 +1,50 @@
+-- 2024年度（2024年6月1日～2025年5月31日）期首残高データ
+-- ★残高試算表_20250724.pdfより
+
+-- 既存データを削除（2024年度のみ）
+DELETE FROM opening_balances WHERE fiscal_year = 2024;
+
+-- 期首残高データの挿入
+INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit) VALUES
+-- 現金（101）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '101'), 878375, 0),
+
+-- 普通預金（102）- UFJ/0788058 として登録
+(2024, (SELECT account_id FROM accounts WHERE account_code = '102'), 11246013, 0),
+
+-- 売掛金（201）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '201'), 5269872, 0),
+
+-- 仮払金（203）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '203'), 1284834, 0),
+
+-- 買掛金（501）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '501'), 0, 9933067),
+
+-- 未払金（502）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '502'), 0, 840000),
+
+-- 未払法人税等（504）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '504'), 0, 94700),
+
+-- 未払消費税等（505）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '505'), 0, 1498400),
+
+-- 預り金（506）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '506'), 0, 61300),
+
+-- 資本金（601）
+(2024, (SELECT account_id FROM accounts WHERE account_code = '601'), 0, 6000000);
+
+-- 繰越利益剰余金（602）は自動計算されるため入力不要
+
+-- 確認用クエリ
+SELECT 
+    a.account_code,
+    a.account_name,
+    ob.opening_debit,
+    ob.opening_credit
+FROM opening_balances ob
+JOIN accounts a ON ob.account_id = a.account_id
+WHERE ob.fiscal_year = 2024
+ORDER BY a.account_code;

backend/sql/insert_opening_balances_2025.sql

@@ -0,0 +1,67 @@
+-- 既存の期首残高データを削除
+DELETE FROM opening_balances;
+
+-- 2025年度（2025年6月1日～2026年5月31日）期首残高データ
+-- ★残高試算表_20250724.pdf の「当期残高」列より（2025年5月31日時点）
+
+INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit) VALUES
+-- 現金（101）: 0
+
+-- 普通預金（102）: 3,231,129
+(2025, (SELECT account_id FROM accounts WHERE account_code = '102'), 3231129, 0),
+
+-- 売掛金（201）: 3,083,000
+(2025, (SELECT account_id FROM accounts WHERE account_code = '201'), 3083000, 0),
+
+-- 未収入金（202）: 17,842,822（短期貸付金の代わり）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '202'), 17842822, 0),
+
+-- 前渡金（203 仮払金）: 387,400
+(2025, (SELECT account_id FROM accounts WHERE account_code = '203'), 387400, 0),
+
+-- 工具器具備品（406）: 345,383
+(2025, (SELECT account_id FROM accounts WHERE account_code = '406'), 345383, 0),
+
+-- 差入保証金（410）: 220,000
+(2025, (SELECT account_id FROM accounts WHERE account_code = '410'), 220000, 0),
+
+-- 買掛金（501）: 9,376,260（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '501'), 0, 9376260),
+
+-- 未払金（502）: 0
+
+-- 未払費用（503）: 1,087,312（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '503'), 0, 1087312),
+
+-- 未払法人税等（504）: 1,525,500（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '504'), 0, 1525500),
+
+-- 未払消費税等（505）: 1,245,200（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '505'), 0, 1245200),
+
+-- 預り金（506）: 669,316（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '506'), 0, 669316),
+
+-- 資本金（601）: 6,000,000（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '601'), 0, 6000000);
+
+-- 繰越利益剰余金（602）: 5,206,146 は自動計算されるため入力不要
+
+-- 確認用クエリ
+SELECT 
+    a.account_code,
+    a.account_name,
+    ob.opening_debit,
+    ob.opening_credit
+FROM opening_balances ob
+JOIN accounts a ON ob.account_id = a.account_id
+WHERE ob.fiscal_year = 2025
+ORDER BY a.account_code;
+
+-- 合計確認
+SELECT 
+    SUM(opening_debit) as total_debit,
+    SUM(opening_credit) as total_credit,
+    SUM(opening_debit) - SUM(opening_credit) as diff
+FROM opening_balances
+WHERE fiscal_year = 2025;

frontend/journal-entry.html

@@ -52,7 +52,13 @@
 
     <div class="row">
       <label>仕訳日</label>
-      <input type="date" id="entryDate" onchange="onEntryDateChanged()" />
+      <input
+        type="date"
+        id="entryDate"
+        min="1900-01-01"
+        max="2999-12-31"
+        onchange="onEntryDateChanged()"
+      />
     </div>
 
     <div class="row">
@@ -60,9 +66,11 @@
       <input
         type="text"
         id="description"
-        style="flex: 1"
+        list="descriptionHistory"
+        style="flex: 3; min-width: 600px"
         placeholder="例：売上入金／経費支払 など"
       />
+      <datalist id="descriptionHistory"></datalist>
     </div>
 
     <div class="row">
@@ -100,6 +108,8 @@
       <button onclick="submitJournal()">登録</button>
     </div>
 
+    <hr style="margin: 40px 0; border: none; border-top: 2px solid #ddd" />
+
     <h3>月次锁定管理</h3>
 
     <div style="margin-bottom: 8px">
@@ -148,6 +158,43 @@
       🔒 该月份已锁定，不能编辑仕訳
     </div>
 
+    <!-- ========================================
+         仕訳検索セクション（journal-list.htmlから統合）
+         ======================================== -->
+    <hr style="margin: 40px 0; border: none; border-top: 2px solid #ddd" />
+
+    <h2>仕訳検索</h2>
+
+    <div style="margin: 16px 0">
+      <label>期間</label>
+      <input
+        type="date"
+        id="searchFromDate"
+        min="1900-01-01"
+        max="2999-12-31"
+      />
+      ～
+      <input type="date" id="searchToDate" min="1900-01-01" max="2999-12-31" />
+
+      <label style="margin-left: 16px">摘要</label>
+      <input type="text" id="searchKeyword" />
+
+      <button onclick="searchJournals()" style="margin-left: 8px">検索</button>
+    </div>
+
+    <table>
+      <thead>
+        <tr>
+          <th>日付</th>
+          <th>摘要</th>
+          <th>借方合計</th>
+          <th>貸方合計</th>
+          <th>操作</th>
+        </tr>
+      </thead>
+      <tbody id="searchResultList"></tbody>
+    </table>
+
     <script>
       let rowSeq = 0; // 各行唯一ID
 
@@ -229,10 +276,50 @@
           .slice(0, 10);
 
         await onEntryDateChanged();
+
+        // 摘要履歴を読み込み
+        loadDescriptionHistory();
       }
 
       init();
 
+      // -----------------------------
+      // 摘要履歴管理
+      // -----------------------------
+      function loadDescriptionHistory() {
+        const history = JSON.parse(
+          localStorage.getItem("descriptionHistory") || "[]"
+        );
+        const datalist = document.getElementById("descriptionHistory");
+        datalist.innerHTML = "";
+
+        history.forEach((desc) => {
+          const option = document.createElement("option");
+          option.value = desc;
+          datalist.appendChild(option);
+        });
+      }
+
+      function saveDescriptionToHistory(description) {
+        if (!description || description.trim() === "") return;
+
+        let history = JSON.parse(
+          localStorage.getItem("descriptionHistory") || "[]"
+        );
+
+        // 重複を避け、先頭に追加
+        history = history.filter((d) => d !== description);
+        history.unshift(description);
+
+        // 最大20件まで保存
+        if (history.length > 20) {
+          history = history.slice(0, 20);
+        }
+
+        localStorage.setItem("descriptionHistory", JSON.stringify(history));
+        loadDescriptionHistory();
+      }
+
       // -----------------------------
       // 仮払/仮受 セレクタ
       // -----------------------------
@@ -490,6 +577,10 @@
         }
 
         const result = await res.json();
+
+        // 摘要を履歴に保存
+        saveDescriptionToHistory(description);
+
         alert(`登録完了（ID=${result.journal_entry_id}）`);
         location.reload();
       }
@@ -664,6 +755,256 @@
 
         return html;
       }
+
+      // ========================================
+      // 仕訳検索機能（journal-list.htmlから統合）
+      // ========================================
+      async function searchJournals() {
+        const from = document.getElementById("searchFromDate").value;
+        const to = document.getElementById("searchToDate").value;
+        const key = document.getElementById("searchKeyword").value;
+
+        // 検索条件を保存
+        localStorage.setItem(
+          "journalSearchConditions",
+          JSON.stringify({
+            fromDate: from,
+            toDate: to,
+            keyword: key,
+          })
+        );
+
+        const qs = new URLSearchParams();
+        if (from) qs.append("from_date", from);
+        if (to) qs.append("to_date", to);
+        if (key) qs.append("keyword", key);
+
+        const res = await fetch(`${API}/journal-entries?${qs.toString()}`);
+        const data = await res.json();
+
+        const tbody = document.getElementById("searchResultList");
+        tbody.innerHTML = "";
+
+        data.forEach((e) => {
+          const tr = document.createElement("tr");
+          tr.innerHTML = `
+        <td>${e.entry_date}</td>
+        <td>${e.description}</td>
+        <td style="text-align:right">${e.debit_total.toLocaleString()}</td>
+        <td style="text-align:right">${e.credit_total.toLocaleString()}</td>
+        <td>
+          <button onclick="viewJournal(${e.journal_entry_id})">表示</button>
+          <button onclick="copyJournal(${
+            e.journal_entry_id
+          })" style="color: green;">複製</button>
+          <button onclick="reverseAndEdit(${e.journal_entry_id})">修正</button>
+          <button onclick="deleteJournalEntry(${
+            e.journal_entry_id
+          })" style="color: red;">削除</button>
+        </td>
+      `;
+          tbody.appendChild(tr);
+        });
+      }
+
+      function viewJournal(id) {
+        window.open(`journal-view.html?id=${id}`, "_blank");
+      }
+
+      // --------------------------------------------------
+      // 仕訳複製：既存の仕訳を入力フォームにコピー
+      // --------------------------------------------------
+      async function copyJournal(id) {
+        try {
+          const res = await fetch(`${API}/journal-entries/${id}`);
+          if (!res.ok) {
+            alert("仕訳の取得に失敗しました");
+            return;
+          }
+
+          const data = await res.json();
+
+          // 日付は今日の日付をデフォルトに（必要に応じて変更可能）
+          document.getElementById("entryDate").value = new Date()
+            .toISOString()
+            .slice(0, 10);
+
+          // 摘要をコピー
+          document.getElementById("description").value = data.description || "";
+
+          // 既存の行をすべてクリア（税行も含む）
+          const tbody = document.querySelector("#linesTable tbody");
+          tbody.innerHTML = "";
+          rowSeq = 0;
+
+          // 仕訳明細をコピー
+          if (data.lines && data.lines.length > 0) {
+            data.lines.forEach((line) => {
+              const tr = addRow();
+
+              // 科目を設定
+              const accountSelect = tr.querySelector(".account");
+              if (accountSelect) {
+                accountSelect.value = line.account_id;
+              }
+
+              // 借方・貸方金額を設定
+              const debitInput = tr.querySelector(".debit");
+              const creditInput = tr.querySelector(".credit");
+              if (debitInput && line.debit) {
+                debitInput.value = line.debit;
+              }
+              if (creditInput && line.credit) {
+                creditInput.value = line.credit;
+              }
+
+              // 税区分を設定
+              const taxTypeSelect = tr.querySelector(".taxType");
+              const taxDirSelect = tr.querySelector(".taxDirection");
+
+              if (line.tax_rate && taxTypeSelect) {
+                taxTypeSelect.value = String(line.tax_rate);
+              }
+
+              if (line.tax_direction && taxDirSelect) {
+                taxDirSelect.value = line.tax_direction;
+              }
+            });
+          }
+
+          // ページ上部の仕訳入力フォームにスクロール
+          window.scrollTo({ top: 0, behavior: "smooth" });
+
+          alert(
+            "仕訳を複製しました。日付や金額などを修正して登録してください。"
+          );
+        } catch (error) {
+          console.error("Error:", error);
+          alert(`エラーが発生しました: ${error.message}`);
+        }
+      }
+
+      // --------------------------------------------------
+      // 修正仕訳：逆仕訳を作って修正画面へ遷移
+      // --------------------------------------------------
+      async function reverseAndEdit(id) {
+        if (
+          !confirm(
+            "この仕訳の逆仕訳を作成し、修正仕訳入力画面を開きます。よろしいですか？"
+          )
+        )
+          return;
+
+        try {
+          // ① 逆仕訳を作成
+          const res = await fetch(`${API}/journal-entries/${id}/reverse`, {
+            method: "POST",
+          });
+
+          if (!res.ok) {
+            const data = await res.json().catch(() => ({}));
+            alert(
+              data.detail || `逆仕訳の作成に失敗しました (HTTP ${res.status})`
+            );
+            return;
+          }
+
+          const data = await res.json();
+          alert(
+            `逆仕訳を作成しました（ID: ${data.reversed_journal_entry_id}）`
+          );
+
+          // ② 元仕訳内容を取得して修正画面へ遷移
+          const srcRes = await fetch(`${API}/journal-entries/${id}`);
+          if (!srcRes.ok) {
+            alert("元仕訳の取得に失敗しました");
+            return;
+          }
+
+          const srcData = await srcRes.json();
+          localStorage.setItem("editSource", JSON.stringify(srcData));
+
+          // 修正画面を開く
+          window.open("journal-edit.html", "_blank");
+        } catch (error) {
+          console.error("Error:", error);
+          alert(`エラーが発生しました: ${error.message}`);
+        }
+      }
+
+      // --------------------------------------------------
+      // 仕訳削除
+      // --------------------------------------------------
+      async function deleteJournalEntry(id) {
+        const reason = prompt("削除理由を入力してください：");
+        if (!reason || reason.trim() === "") {
+          alert("削除理由の入力が必要です");
+          return;
+        }
+
+        if (!confirm("この仕訳を削除してもよろしいですか？")) {
+          return;
+        }
+
+        const res = await fetch(`${API}/journal-entries/${id}`, {
+          method: "DELETE",
+          headers: { "Content-Type": "application/json" },
+          body: JSON.stringify({ deleted_reason: reason }),
+        });
+
+        const data = await res.json();
+        if (!res.ok) {
+          alert(data.detail || "削除に失敗しました");
+          return;
+        }
+
+        alert("削除しました");
+        searchJournals(); // リストを再読み込み
+      }
+
+      // ページロード後に前回の検索条件を復元
+      window.addEventListener("DOMContentLoaded", () => {
+        // デフォルト期間を設定（5/31決算：6月1日～現在）
+        const today = new Date();
+        const currentYear = today.getFullYear();
+        const currentMonth = today.getMonth() + 1; // 1-12
+
+        let fiscalStartYear;
+        if (currentMonth >= 6) {
+          // 6月以降：当年6月1日から
+          fiscalStartYear = currentYear;
+        } else {
+          // 1-5月：前年6月1日から
+          fiscalStartYear = currentYear - 1;
+        }
+
+        const defaultFromDate = `${fiscalStartYear}-06-01`;
+        const defaultToDate = today.toISOString().slice(0, 10);
+
+        const savedConditions = localStorage.getItem("journalSearchConditions");
+        if (savedConditions) {
+          const conditions = JSON.parse(savedConditions);
+          if (conditions.fromDate)
+            document.getElementById("searchFromDate").value =
+              conditions.fromDate;
+          else
+            document.getElementById("searchFromDate").value = defaultFromDate;
+
+          if (conditions.toDate)
+            document.getElementById("searchToDate").value = conditions.toDate;
+          else document.getElementById("searchToDate").value = defaultToDate;
+
+          if (conditions.keyword)
+            document.getElementById("searchKeyword").value = conditions.keyword;
+
+          // 自動的に検索を実行
+          searchJournals();
+        } else {
+          // 保存された条件がない場合はデフォルト値を設定
+          document.getElementById("searchFromDate").value = defaultFromDate;
+          document.getElementById("searchToDate").value = defaultToDate;
+        }
+      });
     </script>
   </body>
 </html>

frontend/js/opening_balance.js

@@ -2,24 +2,95 @@ let accounts = [];
 let retainedEarnings = null;
 let isLocked = false;
 
+// 科目グループ定義（小計付き）
+const GROUPS = [
+  {
+    key: "asset",
+    label: "資産",
+    subGroups: [
+      { label: "現金・預金合計", codes: ["101", "102", "103", "104"] },
+      { label: "売上債権合計", codes: ["201"] },
+      {
+        label: "流動資産合計",
+        codes: [
+          "101",
+          "102",
+          "103",
+          "104",
+          "201",
+          "202",
+          "203",
+          "204",
+          "205",
+          "206",
+        ],
+      },
+      {
+        label: "固定資産合計",
+        codes: [
+          "301",
+          "401",
+          "402",
+          "403",
+          "404",
+          "405",
+          "406",
+          "407",
+          "408",
+          "410",
+        ],
+      },
+    ],
+  },
+  {
+    key: "liability",
+    label: "負債",
+    subGroups: [
+      { label: "仕入債務合計", codes: ["501"] },
+      {
+        label: "流動負債合計",
+        codes: ["501", "502", "503", "504", "505", "506", "507", "508"],
+      },
+      { label: "固定負債合計", codes: ["509"] },
+    ],
+  },
+  {
+    key: "equity",
+    label: "純資産",
+    subGroups: [
+      { label: "株主資本合計", codes: ["601", "602"] },
+      { label: "純資産合計", codes: ["601", "602"] },
+    ],
+  },
+];
+
 function formatNumber(n) {
   return Number(n || 0).toLocaleString();
 }
 
+function parseNumber(str) {
+  // カンマを除去して数値に変換
+  return Number(String(str).replace(/,/g, "")) || 0;
+}
+
 function recalcTotals() {
   let debit = 0;
   let credit = 0;
 
-  // 先算：不含繰越利益
+  // 先算：不含繰越利益剰余金
   accounts.forEach((a) => {
-    if (a.account_name === "繰越利益") return;
+    if (a.account_name === "繰越利益剰余金" || a.account_name === "繰越利益")
+      return;
     debit += Number(a.opening_debit || 0);
     credit += Number(a.opening_credit || 0);
   });
 
   const diff = debit - credit;
 
-  // 自动计算 繰越利益
+  console.log("Debug: debit=", debit, "credit=", credit, "diff=", diff);
+  console.log("Debug: retainedEarnings=", retainedEarnings);
+
+  // 自动计算 繰越利益剰余金
   if (retainedEarnings) {
     if (diff > 0) {
       retainedEarnings.opening_debit = 0;
@@ -28,6 +99,20 @@ function recalcTotals() {
       retainedEarnings.opening_debit = -diff;
       retainedEarnings.opening_credit = 0;
     }
+    console.log("Debug: retainedEarnings after calc=", retainedEarnings);
+
+    // DOM入力フィールドを更新
+    const retainedIndex = accounts.indexOf(retainedEarnings);
+    const inputs = document.querySelectorAll("#balanceTable tbody input");
+    inputs.forEach((input) => {
+      const match = input
+        .getAttribute("onchange")
+        ?.match(/accounts\[(\d+)\]\.opening_(debit|credit)/);
+      if (match && parseInt(match[1]) === retainedIndex) {
+        const field = match[2]; // "debit" or "credit"
+        input.value = formatNumber(retainedEarnings[`opening_${field}`]);
+      }
+    });
   }
 
   // 再算一次（包含繰越利益）
@@ -44,6 +129,35 @@ function recalcTotals() {
   document.getElementById("diff").innerText = formatNumber(
     finalDebit - finalCredit
   );
+
+  // 小計行を更新
+  updateSubtotalRows();
+}
+
+function updateSubtotalRows() {
+  GROUPS.forEach((group) => {
+    group.subGroups.forEach((subGroup) => {
+      const subGroupTotal = accounts
+        .filter((acc) => subGroup.codes.includes(acc.account_code))
+        .reduce(
+          (sum, acc) => ({
+            debit: sum.debit + Number(acc.opening_debit || 0),
+            credit: sum.credit + Number(acc.opening_credit || 0),
+          }),
+          { debit: 0, credit: 0 }
+        );
+
+      // 対応する小計行を探して更新
+      const rows = document.querySelectorAll("#balanceTable tbody tr");
+      rows.forEach((row) => {
+        const labelCell = row.cells[1];
+        if (labelCell && labelCell.textContent === subGroup.label) {
+          row.cells[2].textContent = formatNumber(subGroupTotal.debit);
+          row.cells[3].textContent = formatNumber(subGroupTotal.credit);
+        }
+      });
+    });
+  });
 }
 
 async function loadOpeningBalances() {
@@ -52,7 +166,9 @@ async function loadOpeningBalances() {
   const data = await apiGet("/opening-balances", { fiscal_year: year });
 
   accounts = data;
-  retainedEarnings = accounts.find((a) => a.account_name === "繰越利益");
+  retainedEarnings = accounts.find(
+    (a) => a.account_name === "繰越利益剰余金" || a.account_name === "繰越利益"
+  );
 
   const tbody = document.querySelector("#balanceTable tbody");
   tbody.innerHTML = "";
@@ -67,28 +183,62 @@ async function loadOpeningBalances() {
   `;
     tbody.appendChild(headerTr);
 
-    accounts.forEach((a, i) => {
+    const groupAccounts = accounts.filter((a) => a.account_type === group.key);
-      if (a.account_type !== group.key) return;
 
-      const isRetained = a.account_name === "繰越利益";
+    groupAccounts.forEach((a, idx) => {
+      const i = accounts.indexOf(a);
+      const isRetained =
+        a.account_name === "繰越利益剰余金" || a.account_name === "繰越利益";
       const tr = document.createElement("tr");
 
       tr.innerHTML = `
       <td>${a.account_code}</td>
       <td>${a.account_name}</td>
       <td>
-        <input type="number" value="${a.opening_debit}"
+        <input type="text" value="${formatNumber(a.opening_debit)}"
           ${isRetained ? "readonly" : ""}
-          onchange="accounts[${i}].opening_debit=this.value; recalcTotals();">
+          onchange="accounts[${i}].opening_debit=parseNumber(this.value); this.value=formatNumber(accounts[${i}].opening_debit); recalcTotals();">
       </td>
       <td>
-        <input type="number" value="${a.opening_credit}"
+        <input type="text" value="${formatNumber(a.opening_credit)}"
           ${isRetained ? "readonly" : ""}
-          onchange="accounts[${i}].opening_credit=this.value; recalcTotals();">
+          onchange="accounts[${i}].opening_credit=parseNumber(this.value); this.value=formatNumber(accounts[${i}].opening_credit); recalcTotals();">
       </td>
     `;
 
       tbody.appendChild(tr);
+
+      // 小計行の追加
+      group.subGroups.forEach((subGroup) => {
+        const isLastInSubGroup =
+          subGroup.codes.includes(a.account_code) &&
+          !groupAccounts
+            .slice(idx + 1)
+            .some((nextAcc) => subGroup.codes.includes(nextAcc.account_code));
+
+        if (isLastInSubGroup) {
+          const subGroupTotal = accounts
+            .filter((acc) => subGroup.codes.includes(acc.account_code))
+            .reduce(
+              (sum, acc) => ({
+                debit: sum.debit + Number(acc.opening_debit || 0),
+                credit: sum.credit + Number(acc.opening_credit || 0),
+              }),
+              { debit: 0, credit: 0 }
+            );
+
+          const totalTr = document.createElement("tr");
+          totalTr.style.backgroundColor = "#d0d0d0";
+          totalTr.style.fontWeight = "bold";
+          totalTr.innerHTML = `
+            <td></td>
+            <td>${subGroup.label}</td>
+            <td>${formatNumber(subGroupTotal.debit)}</td>
+            <td>${formatNumber(subGroupTotal.credit)}</td>
+          `;
+          tbody.appendChild(totalTr);
+        }
+      });
     });
   });
 
@@ -118,9 +268,10 @@ async function saveOpeningBalances() {
   const year = Number(document.getElementById("fiscalYear").value);
 
   const balances = accounts
-    // ❗ 排除 繰越利益
+    // ❗ 排除 繰越利益剰余金
     .filter(
       (a) =>
+        a.account_name !== "繰越利益剰余金" &&
         a.account_name !== "繰越利益" &&
         (Number(a.opening_debit) !== 0 || Number(a.opening_credit) !== 0)
     )

frontend/js/trial-balance.js

@@ -1,32 +1,178 @@
 document.addEventListener("DOMContentLoaded", () => {
   console.log("trial-balance.js 已执行");
+
   const API_URL = "http://127.0.0.1:18080/trial-balance";
 
-  fetch(API_URL)
+  // デフォルト期間を計算（5/31決算：6月開始～現在月末）
-    .then(r => { if (!r.ok) throw new Error("API 返回错误: " + r.status); return r.json(); })
+  function getDefaultPeriod() {
-    .then(data => {
+    const today = new Date();
+    const currentYear = today.getFullYear();
+    const currentMonth = today.getMonth() + 1; // 1-12
 
-      console.log("试算表 API 数据:", data);
+    let fiscalStartYear, fiscalEndYear;
-      const tbody = document.querySelector("#trialBalanceTable tbody");
-      if (!tbody) { console.error("未找到 #trialBalanceTable tbody"); return; }
 
-      let totalDebit = 0, totalCredit = 0;
+    // 6月～5月が1会計年度
-      data.accounts.forEach(row => {
+    if (currentMonth >= 6) {
-        const debit = Number(row.debit ?? 0);
+      // 6月以降：当年6月1日から
-        const credit = Number(row.credit ?? 0);
+      fiscalStartYear = currentYear;
-        totalDebit += debit; totalCredit += credit;
+      fiscalEndYear = currentYear;
+    } else {
+      // 1-5月：前年6月1日から
+      fiscalStartYear = currentYear - 1;
+      fiscalEndYear = currentYear;
+    }
 
-        const tr = document.createElement("tr");
+    const dateFrom = `${fiscalStartYear}-06-01`;
-        tr.innerHTML = `
+
-          <td class="left">${row.account_code}</td>
+    // 現在月の末日を計算
-          <td class="left">${row.account_name}</td>
+    const lastDayOfMonth = new Date(fiscalEndYear, currentMonth, 0).getDate();
-          <td>${debit.toLocaleString()}</td>
+    const dateTo = `${fiscalEndYear}-${String(currentMonth).padStart(
-          <td>${credit.toLocaleString()}</td>`;
+      2,
-        tbody.appendChild(tr);
+      "0"
+    )}-${String(lastDayOfMonth).padStart(2, "0")}`;
+
+    return { dateFrom, dateTo };
+  }
+
+  // 試算表データを読み込む関数
+  function loadTrialBalance(dateFrom, dateTo) {
+    const url = `${API_URL}?date_from=${dateFrom}&date_to=${dateTo}`;
+    console.log("読み込み URL:", url);
+
+    fetch(url)
+      .then((r) => {
+        if (!r.ok) throw new Error("API 返回错误: " + r.status);
+        return r.json();
+      })
+      .then((data) => {
+        console.log("試算表 API データ:", data);
+
+        // 期間情報を更新
+        updatePeriodInfo(dateFrom, dateTo);
+
+        const tbody = document.querySelector("#trialBalanceTable tbody");
+        if (!tbody) {
+          console.error("未找到 #trialBalanceTable tbody");
+          return;
+        }
+
+        tbody.innerHTML = "";
+
+        let totalOpening = 0;
+        let totalDebit = 0;
+        let totalCredit = 0;
+        let totalClosing = 0;
+
+        data.accounts.forEach((row) => {
+          const debit = Number(row.debit ?? 0);
+          const credit = Number(row.credit ?? 0);
+          const opening = Number(row.opening_balance ?? 0);
+          const closing = Number(row.closing_balance ?? 0);
+
+          // =========================
+          // 行タイプ判定
+          // =========================
+          const isTotalRow = !row.account_code; // null / "" / undefined 全覆盖
+
+          // 明细行だけ合計に含める
+          if (!isTotalRow) {
+            totalOpening += opening;
+            totalDebit += debit;
+            totalCredit += credit;
+            totalClosing += closing;
+          }
+
+          const tr = document.createElement("tr");
+
+          if (isTotalRow) {
+            tr.classList.add("total-row");
+          }
+
+          const ratio = row.ratio ?? "0.00";
+
+          tr.innerHTML = `
+          <td class="left">${row.account_code ?? ""}</td>
+          <td class="left">${row.account_name ?? ""}</td>
+          <td class="right">${opening ? opening.toLocaleString() : ""}</td>
+          <td class="right">${debit ? debit.toLocaleString() : ""}</td>
+          <td class="right">${credit ? credit.toLocaleString() : ""}</td>
+          <td class="right">${closing ? closing.toLocaleString() : ""}</td>
+          <td class="right">${ratio}</td>
+        `;
+
+          tbody.appendChild(tr);
+        });
+
+        // =========================
+        // フッター合計
+        // =========================
+        document.getElementById("totalOpening").textContent =
+          totalOpening.toLocaleString();
+        document.getElementById("totalDebit").textContent =
+          totalDebit.toLocaleString();
+        document.getElementById("totalCredit").textContent =
+          totalCredit.toLocaleString();
+        document.getElementById("totalClosing").textContent =
+          totalClosing.toLocaleString();
+        document.getElementById("totalRatio").textContent =
+          data.totals?.ratio ?? "100.00";
+      })
+      .catch((err) => {
+        console.error("試算表読取失敗:", err);
+        alert("試算表読取失敗、コンソールログを確認してください");
       });
+  }
 
-      document.getElementById("totalDebit").textContent = totalDebit.toLocaleString();
+  // 期間情報を更新する関数
-      document.getElementById("totalCredit").textContent = totalCredit.toLocaleString();
+  function updatePeriodInfo(dateFrom, dateTo) {
-    })
+    const fromDate = new Date(dateFrom);
-    .catch(err => { console.error("試算表读取失败:", err); alert("試算表读取失败，请查看控制台日志"); });
+    const toDate = new Date(dateTo);
+
+    const fromYear = fromDate.getFullYear() - 2018; // 令和変換（2019年=令和1年）
+    const toYear = toDate.getFullYear() - 2018;
+
+    const periodText = `令和${fromYear}年 ${
+      fromDate.getMonth() + 1
+    }月 ${fromDate.getDate()}日 ～ 令和${toYear}年 ${
+      toDate.getMonth() + 1
+    }月 ${toDate.getDate()}日`;
+    document.getElementById("periodInfo").textContent = periodText;
+  }
+
+  // 検索ボタンのイベント
+  document.getElementById("btnSearch").addEventListener("click", () => {
+    const dateFrom = document.getElementById("dateFrom").value;
+    const dateTo = document.getElementById("dateTo").value;
+
+    if (!dateFrom || !dateTo) {
+      alert("開始年月日と終了年月日を入力してください");
+      return;
+    }
+
+    if (dateFrom > dateTo) {
+      alert("開始年月日は終了年月日より前の日付を指定してください");
+      return;
+    }
+
+    loadTrialBalance(dateFrom, dateTo);
+  });
+
+  // 全年度表示ボタンのイベント
+  document.getElementById("btnFullYear").addEventListener("click", () => {
+    const currentYear = new Date().getFullYear();
+    const dateFrom = `${currentYear}-01-01`;
+    const dateTo = `${currentYear}-12-31`;
+
+    document.getElementById("dateFrom").value = dateFrom;
+    document.getElementById("dateTo").value = dateTo;
+
+    loadTrialBalance(dateFrom, dateTo);
+  });
+
+  // 初期読み込み（5/31決算に対応）
+  const defaultPeriod = getDefaultPeriod();
+  document.getElementById("dateFrom").value = defaultPeriod.dateFrom;
+  document.getElementById("dateTo").value = defaultPeriod.dateTo;
+
+  loadTrialBalance(defaultPeriod.dateFrom, defaultPeriod.dateTo);
 });

frontend/opening_balance.html

@@ -39,10 +39,9 @@
     <br />
 
     <button onclick="saveOpeningBalances()">保存</button>
-    <a href="index.html">← 戻る</a>
+    <button onclick="location.href='trial-balance.html'">← 戻る</button>
 
     <script src="js/api.js"></script>
     <script src="js/opening_balance.js"></script>
   </body>
 </html>
-s

frontend/trial-balance.html

@@ -5,33 +5,109 @@
     <title>試算表</title>
     <style>
       body {
-        font-family: sans-serif;
+        font-family: 'MS Gothic', 'Meiryo', sans-serif;
         margin: 24px;
+        font-size: 13px;
+      }
+      h2 {
+        text-align: center;
+        margin-bottom: 20px;
+      }
+      .search-form {
+        text-align: center;
+        margin-bottom: 15px;
+        padding: 15px;
+        background: #f5f5f5;
+        border: 1px solid #ddd;
+        border-radius: 4px;
+      }
+      .search-form label {
+        margin-right: 5px;
+        font-weight: bold;
+      }
+      .search-form input {
+        margin-right: 15px;
+        padding: 5px 10px;
+        border: 1px solid #999;
+        border-radius: 3px;
+        font-size: 13px;
+      }
+      .search-form button {
+        padding: 6px 20px;
+        margin: 0 5px;
+        background: #4CAF50;
+        color: white;
+        border: none;
+        border-radius: 3px;
+        cursor: pointer;
+        font-size: 13px;
+      }
+      .search-form button:hover {
+        background: #45a049;
+      }
+      .search-form button.secondary {
+        background: #2196F3;
+      }
+      .search-form button.secondary:hover {
+        background: #0b7dda;
+      }
+      .period-info {
+        text-align: center;
+        margin-bottom: 10px;
+        font-size: 12px;
       }
       table {
         border-collapse: collapse;
         width: 100%;
+        margin-top: 10px;
       }
       th,
       td {
-        border: 1px solid #ccc;
+        border: 1px solid #999;
-        padding: 6px 10px;
+        padding: 5px 8px;
         text-align: right;
       }
       th {
-        background: #f5f5f5;
+        background: #e8e8e8;
+        font-weight: bold;
+        font-size: 12px;
       }
       td.left {
         text-align: left;
       }
+      td.right {
+        text-align: right;
+      }
+      tr.total-row td {
+        background-color: #d8d8d8 !important;
+        font-weight: bold;
+        border-top: 2px solid #666;
+      }
       tfoot td {
         font-weight: bold;
-        background: #fafafa;
+        background: #e0e0e0;
+        border-top: 2px solid #333;
       }
     </style>
   </head>
   <body>
-    <h2>試算表</h2>
+    <h2>残高試算表（貸借・損益）</h2>
+    
+    <div class="search-form">
+      <label for="dateFrom">開始年月日:</label>
+      <input type="date" id="dateFrom" />
+      
+      <label for="dateTo">終了年月日:</label>
+      <input type="date" id="dateTo" />
+      
+      <button id="btnSearch">検索</button>
+      <button id="btnFullYear" class="secondary">全年度表示</button>
+    </div>
+
+    <div class="period-info">
+      <span id="periodInfo">令和7年 1月 1日 ～ 令和7年 12月31日</span>
+      <span style="margin-left: 20px;">単位: 円</span>
+    </div>
 
     <table id="trialBalanceTable">
       <thead>
@@ -39,9 +115,10 @@
           <th class="left">科目コード</th>
           <th class="left">科目名称</th>
           <th>期首残高</th>
-          <th>借方合計</th>
+          <th>借方発生額</th>
-          <th>贷方合計</th>
+          <th>貸方発生額</th>
           <th>期末残高</th>
+          <th>構成比(%)</th>
         </tr>
       </thead>
       <tbody>
@@ -54,54 +131,14 @@
           <td id="totalDebit">0</td>
           <td id="totalCredit">0</td>
           <td id="totalClosing">0</td>
+          <td id="totalRatio">100.00</td>
         </tr>
       </tfoot>
     </table>
 
-    <script>
+    <script src="js/trial-balance.js"></script>
-      const API_BASE = "http://127.0.0.1:18080"; // 和你后端一致
+  </body>
-
+</html>
-      async function loadTrialBalance() {
-        const res = await fetch(`${API_BASE}/trial-balance`);
-        if (!res.ok) {
-          alert("試算表の取得に失敗しました");
-          return;
-        }
-
-        const data = await res.json();
-
-        const tbody = document.querySelector("#trialBalanceTable tbody");
-        tbody.innerHTML = "";
-
-        data.accounts.forEach((acc) => {
-          const tr = document.createElement("tr");
-          tr.innerHTML = `
-        <td class="left">${acc.account_code}</td>
-        <td class="left">${acc.account_name}</td>
-        <td>${Number(acc.opening_balance).toLocaleString()}</td>
-        <td>${Number(acc.debit).toLocaleString()}</td>
-        <td>${Number(acc.credit).toLocaleString()}</td>
-        <td>${Number(acc.closing_balance).toLocaleString()}</td>
-      `;
-          tbody.appendChild(tr);
-        });
-
-        // totals
-        document.getElementById("totalOpening").innerText = Number(
-          data.totals.opening_balance
-        ).toLocaleString();
-        document.getElementById("totalDebit").innerText = Number(
-          data.totals.debit
-        ).toLocaleString();
-        document.getElementById("totalCredit").innerText = Number(
-          data.totals.credit
-        ).toLocaleString();
-        document.getElementById("totalClosing").innerText = Number(
-          data.totals.closing_balance
-        ).toLocaleString();
-      }
-
-      loadTrialBalance();
     </script>
   </body>
 </html>