File Coverage

lib/Business/Tax/Withholding/JP.pm

Criterion	Covered	Total	%
statement	61	61	100.0
branch	13	14	92.8
condition	3	3	100.0
subroutine	18	18	100.0
pod	6	8	75.0
total	101	104	97.1

package Business::Tax::Withholding::JP;
use 5.008001;
use strict;
use warnings;
use Time::Seconds;

our $VERSION = "0.93";

use constant { border => 1000000 };

my %consumption = (
    rate => 0.10,
    name => '消費税',
);

my @history = ({
    rate => 0.03,
    since => '1989-04-01',
    until => '1997-03-31',
},{
    rate => 0.05,
    since => '1997-04-01',
    until => '2014-03-31',
},{
    rate => 0.08,
    since => '2014-04-01',
    until => '2019-09-30',
});

my %withholding = (
    rate => 0.10,
    name => '源泉徴収',
);

my %special = (
    rate => 0.0021,
    name => '復興特別所得税',
    since => '2013-01-01',
    until => '2037-12-31',
);

use Time::Piece;
my $t = localtime();

# rewrite with Type::Tiny
use Moo;
use Types::Standard qw( Int Str Bool );
use Type::Params qw( signature );
use namespace::clean;

has 'price' => ( is => 'rw', isa => Int, default => 0 );
has 'amount' => ( is => 'rw', isa => Int, default => 1 );
has 'date' => ( is => 'rw', isa => Str, default => sub { $t->ymd() } );
has 'no_wh' => ( is => 'ro', isa => Bool, default => 0 );

sub net {
    my $self = shift;
    return $self->price(@_);
}

sub subtotal {
    my $self = shift;
    return $self->price() * $self->amount();
}

sub tax {
    my $self = shift;
    return int( $self->subtotal() * $self->tax_rate() );
}

sub full {
    my $self = shift;
    return int( $self->subtotal() + $self->tax() );
}

sub withholding {
    my $self = shift;
    return 0 if $self->no_wh();
    my $rate = $self->wh_rate();
    if( $self->subtotal() <= border ) {
        return int( $self->subtotal() * $rate );
    }else{
        my $base = $self->subtotal() - border;
        return int( $base * $rate * 2 + border * $rate );
    }
}

sub tax_rate {
    my $self = shift;
    my $date = $t->strptime( $self->date(), '%Y-%m-%d' );
    return 0 if $date < $t->strptime( $history[0]{'since'}, '%Y-%m-%d' );
    return $consumption{'rate'} if $date > $t->strptime( $history[-1]{'until'}, '%Y-%m-%d' ) + ONE_DAY;

    foreach my $h (@history) {
        next unless $date < $t->strptime( $h->{'until'}, '%Y-%m-%d' ) + ONE_DAY;
        return $h->{'rate'} if $date >= $t->strptime( $h->{'since'}, '%Y-%m-%d' );
    }
    return $consumption{'rate'};
}

sub wh_rate {
    my $self = shift;
    my $rate = $withholding{'rate'};
    my $since = $t->strptime( $special{'since'}, '%Y-%m-%d' );
    my $until = $t->strptime( $special{'until'}, '%Y-%m-%d' );
    my $date = $t->strptime( $self->date(), '%Y-%m-%d' );

    return $rate if $date < $since or $until < $date;
    return $rate + $special{'rate'};
}

sub total {
    my $self = shift;
    return $self->full - $self->withholding;
}

1;
__END__