[IMP] l10n_jp: covering new tax 10% from Oct 2019

A new tax of 10% has been introduced in October 2019 in Japan.
Add this tax and relative tax group, fiscal position, etc.

Conserve the 8% tax as some sale could use it as a reduced tax rate.

closes odoo/odoo#42538

closes odoo/odoo#42629

X-original-commit: 18925d7fcadac7f30f29d46f7c45e87b083e9e5e
Original-signed-off-by: Josse Colpaert <jco@openerp.com>
Signed-off-by: Josse Colpaert <jco@openerp.com>

addons/l10n_jp/__manifest__.py

@@ -5,7 +5,7 @@
 
 {
     'name': 'Japan - Accounting',
-    'version': '2.1',
+    'version': '2.2',
     'category': 'Localization',
     'description': """
 
@@ -27,7 +27,7 @@ circumstances, you might not need to use those at all.
 
     """,
     'author': 'Quartile Limited',
-    'website': 'https://www.odoo-asia.com/',
+    'website': 'https://www.quartile.co/',
     'depends': ['account'],
     'data': [
         'data/l10n_jp_chart_data.xml',

addons/l10n_jp/data/account.fiscal.position.tax.template.csv

 id,position_id/id,tax_src_id/id,tax_dest_id/id
+fp_inclusive_tax_template_in_10,fiscal_position_tax_inclusive_template,tax_in_e_10,tax_in_i_10
+fp_inclusive_tax_template_out_10,fiscal_position_tax_inclusive_template,tax_out_e_10,tax_out_i_10
 fp_inclusive_tax_template_in,fiscal_position_tax_inclusive_template,tax_in_e,tax_in_i
 fp_inclusive_tax_template_out,fiscal_position_tax_inclusive_template,tax_out_e,tax_out_i
+fp_exclusive_tax_template_in_10,fiscal_position_tax_exclusive_template,tax_in_i_10,tax_in_e_10
+fp_exclusive_tax_template_out_10,fiscal_position_tax_exclusive_template,tax_out_i_10,tax_out_e_10
 fp_exclusive_tax_template_in,fiscal_position_tax_exclusive_template,tax_in_i,tax_in_e
 fp_exclusive_tax_template_out,fiscal_position_tax_exclusive_template,tax_out_i,tax_out_e
+fp_exepmt_tax_template_in_10,fiscal_position_tax_exempt_template,tax_in_e_10,tax_in_x
+fp_exepmt_tax_template_in_i_10,fiscal_position_tax_exempt_template,tax_in_i_10,tax_in_x
+fp_exepmt_tax_template_out_10,fiscal_position_tax_exempt_template,tax_out_e_10,tax_out_im
+fp_exepmt_tax_template_out_i_10,fiscal_position_tax_exempt_template,tax_out_i_10,tax_out_im
 fp_exepmt_tax_template_in,fiscal_position_tax_exempt_template,tax_in_e,tax_in_x
+fp_exepmt_tax_template_in_i,fiscal_position_tax_exempt_template,tax_in_i,tax_in_x
 fp_exepmt_tax_template_out,fiscal_position_tax_exempt_template,tax_out_e,tax_out_im
+fp_exepmt_tax_template_out_i,fiscal_position_tax_exempt_template,tax_out_i,tax_out_im
+fp_reduction_tax_template_in_e,fiscal_position_tax_reduction_template,tax_in_e_10,tax_in_e
+fp_reduction_tax_template_in_i,fiscal_position_tax_reduction_template,tax_in_i_10,tax_in_i
+fp_reduction_tax_template_out_e,fiscal_position_tax_reduction_template,tax_out_e_10,tax_out_e
+fp_reduction_tax_template_out_i,fiscal_position_tax_reduction_template,tax_out_i_10,tax_out_i

addons/l10n_jp/data/account.fiscal.position.template.csv

@@ -2,3 +2,4 @@ id,chart_template_id/id,name
 fiscal_position_tax_inclusive_template,l10n_jp1,内税
 fiscal_position_tax_exclusive_template,l10n_jp1,外税
 fiscal_position_tax_exempt_template,l10n_jp1,海外取引先
+fiscal_position_tax_reduction_template,l10n_jp1,軽減税率

addons/l10n_jp/data/account.tax.group.csv

 id,name
-tax_group_0,税金 0%
-tax_group_8,税金 8%
+tax_group_0,税対象外/免除
+tax_group_8,消費税 8%
+tax_group_10,消費税 10%

addons/l10n_jp/data/account_tax_report_data.xml

@@ -27,6 +27,14 @@
         <field name="sequence">1</field>
     </record>
 
+    <record id="tax_report_to_pay_temp_tx_output_10" model="account.tax.report.line">
+        <field name="name">仮受消費税(10%)</field>
+        <field name="tag_name">仮受消費税(10%)</field>
+        <field name="parent_id" ref="tax_report_to_pay_temp_tx"/>
+        <field name="sequence">1</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
     <record id="tax_report_to_pay_temp_tx_duty_free" model="account.tax.report.line">
         <field name="name">免税</field>
         <field name="tag_name">免税</field>
@@ -58,6 +66,14 @@
         <field name="sequence">1</field>
     </record>
 
+    <record id="tax_report_to_pay_temp_pmt_susp_cons_10" model="account.tax.report.line">
+        <field name="name">仮払消費税(10%)</field>
+        <field name="tag_name">仮払消費税(10%)</field>
+        <field name="parent_id" ref="tax_report_to_pay_temp_pmt"/>
+        <field name="sequence">1</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
     <record id="tax_report_to_pay_temp_pmt_import_8" model="account.tax.report.line">
         <field name="name">輸入</field>
         <field name="tag_name">輸入</field>
@@ -95,6 +111,14 @@
         <field name="sequence">1</field>
     </record>
 
+    <record id="tax_report_comp_basis_sales_taxable_10" model="account.tax.report.line">
+        <field name="name">課税対象売上(10%)</field>
+        <field name="tag_name">課税対象売上(10%)</field>
+        <field name="parent_id" ref="tax_report_comp_basis_sales"/>
+        <field name="sequence">1</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
     <record id="tax_report_comp_basis_sales_duty_free" model="account.tax.report.line">
         <field name="name">免税売上</field>
         <field name="tag_name">免税売上</field>
@@ -126,6 +150,14 @@
         <field name="sequence">1</field>
     </record>
 
+    <record id="tax_report_comp_basis_purchases_taxable_10" model="account.tax.report.line">
+        <field name="name">課税対象仕入(10%)</field>
+        <field name="tag_name">課税対象仕入(10%)</field>
+        <field name="parent_id" ref="tax_report_comp_basis_purchases"/>
+        <field name="sequence">1</field>
+        <field name="country_id" ref="base.jp"/>
+    </record>
+
     <record id="tax_report_comp_basis_purchases_import" model="account.tax.report.line">
         <field name="name">輸入仕入</field>
         <field name="tag_name">輸入仕入</field>

addons/l10n_jp/data/account_tax_template_data.xml

@@ -4,8 +4,8 @@
     <record id="tax_in_e" model="account.tax.template">
         <field name="sequence">1</field>
         <field name="chart_template_id" ref="l10n_jp1"/>
-        <field name="name">仮受消費税(外)</field>
-        <field name="description">仮受消費税(外)</field>
+        <field name="name">仮受消費税(外) 8%</field>
+        <field name="description">仮受消費税(外) 8%</field>
         <field name="amount_type">percent</field>
         <field name="amount">8</field>
         <field name="type_tax_use">sale</field>
@@ -39,11 +39,49 @@
         ]"/>
         <field name="tax_group_id" ref="tax_group_8"/>
     </record>
+    <record id="tax_in_e_10" model="account.tax.template">
+        <field name="sequence">1</field>
+        <field name="chart_template_id" ref="l10n_jp1"/>
+        <field name="name">仮受消費税(外) 10%</field>
+        <field name="description">仮受消費税(外) 10%</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10</field>
+        <field name="type_tax_use">sale</field>
+        <field name="price_include">False</field>
+        <field name="active">True</field>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+                'plus_report_line_ids': [ref('l10n_jp.tax_report_comp_basis_sales_taxable_10')],
+            }),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('A21809'),
+                'plus_report_line_ids': [ref('l10n_jp.tax_report_to_pay_temp_tx_output_10')],
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+                'minus_report_line_ids': [ref('l10n_jp.tax_report_comp_basis_sales_taxable_10')],
+            }),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('A21809'),
+                'minus_report_line_ids': [ref('l10n_jp.tax_report_to_pay_temp_tx_output_10')],
+            }),
+        ]"/>
+        <field name="tax_group_id" ref="tax_group_10"/>
+    </record>
     <record id="tax_in_i" model="account.tax.template">
         <field name="sequence">1</field>
         <field name="chart_template_id" ref="l10n_jp1"/>
-        <field name="name">仮受消費税(内)</field>
-        <field name="description">仮受消費税(内)</field>
+        <field name="name">仮受消費税(内) 8%</field>
+        <field name="description">仮受消費税(内) 8%</field>
         <field name="amount_type">percent</field>
         <field name="amount">8</field>
         <field name="type_tax_use">sale</field>
@@ -77,6 +115,44 @@
         ]"/>
         <field name="tax_group_id" ref="tax_group_8"/>
     </record>
+    <record id="tax_in_i_10" model="account.tax.template">
+        <field name="sequence">1</field>
+        <field name="chart_template_id" ref="l10n_jp1"/>
+        <field name="name">仮受消費税(内) 10%</field>
+        <field name="description">仮受消費税(内) 10%</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10</field>
+        <field name="type_tax_use">sale</field>
+        <field name="price_include">TRUE</field>
+        <field name="active">True</field>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+                'plus_report_line_ids': [ref('l10n_jp.tax_report_comp_basis_sales_taxable_10')],
+            }),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('A21809'),
+                'plus_report_line_ids': [ref('l10n_jp.tax_report_to_pay_temp_tx_output_10')],
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+                'minus_report_line_ids': [ref('l10n_jp.tax_report_comp_basis_sales_taxable_10')],
+            }),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('A21809'),
+                'minus_report_line_ids': [ref('l10n_jp.tax_report_to_pay_temp_tx_output_10')],
+            }),
+        ]"/>
+        <field name="tax_group_id" ref="tax_group_10"/>
+    </record>
     <record id="tax_in_x" model="account.tax.template">
         <field name="sequence">1</field>
         <field name="chart_template_id" ref="l10n_jp1"/>
@@ -148,8 +224,8 @@
     <record id="tax_out_e" model="account.tax.template">
         <field name="sequence">1</field>
         <field name="chart_template_id" ref="l10n_jp1"/>
-        <field name="name">仮払消費税(外)</field>
-        <field name="description">仮払消費税(外)</field>
+        <field name="name">仮払消費税(外) 8%</field>
+        <field name="description">仮払消費税(外) 8%</field>
         <field name="amount_type">percent</field>
         <field name="amount">8</field>
         <field name="type_tax_use">purchase</field>
@@ -183,11 +259,49 @@
         ]"/>
         <field name="tax_group_id" ref="tax_group_8"/>
     </record>
+    <record id="tax_out_e_10" model="account.tax.template">
+        <field name="sequence">1</field>
+        <field name="chart_template_id" ref="l10n_jp1"/>
+        <field name="name">仮払消費税(外) 10%</field>
+        <field name="description">仮払消費税(外) 10%</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="price_include">False</field>
+        <field name="active">True</field>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+                'plus_report_line_ids': [ref('l10n_jp.tax_report_comp_basis_purchases_taxable_10')],
+            }),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('A11807'),
+                'plus_report_line_ids': [ref('l10n_jp.tax_report_to_pay_temp_pmt_susp_cons_10')],
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+                'minus_report_line_ids': [ref('l10n_jp.tax_report_comp_basis_purchases_taxable_10')],
+            }),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('A11807'),
+                'minus_report_line_ids': [ref('l10n_jp.tax_report_to_pay_temp_pmt_susp_cons_10')],
+            }),
+        ]"/>
+        <field name="tax_group_id" ref="tax_group_10"/>
+    </record>
     <record id="tax_out_i" model="account.tax.template">
         <field name="sequence">1</field>
         <field name="chart_template_id" ref="l10n_jp1"/>
-        <field name="name">仮払消費税(内)</field>
-        <field name="description">仮払消費税(内)</field>
+        <field name="name">仮払消費税(内) 8%</field>
+        <field name="description">仮払消費税(内) 8%</field>
         <field name="amount_type">percent</field>
         <field name="amount">8</field>
         <field name="type_tax_use">purchase</field>
@@ -221,6 +335,44 @@
         ]"/>
         <field name="tax_group_id" ref="tax_group_8"/>
     </record>
+    <record id="tax_out_i_10" model="account.tax.template">
+        <field name="sequence">1</field>
+        <field name="chart_template_id" ref="l10n_jp1"/>
+        <field name="name">仮払消費税(内) 10%</field>
+        <field name="description">仮払消費税(内) 10%</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">10</field>
+        <field name="type_tax_use">purchase</field>
+        <field name="price_include">True</field>
+        <field name="active">True</field>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+                'plus_report_line_ids': [ref('l10n_jp.tax_report_comp_basis_purchases_taxable_10')],
+            }),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('A11807'),
+                'plus_report_line_ids': [ref('l10n_jp.tax_report_to_pay_temp_pmt_susp_cons_10')],
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'base',
+                'minus_report_line_ids': [ref('l10n_jp.tax_report_comp_basis_purchases_taxable_10')],
+            }),
+            (0,0, {
+                'factor_percent': 100,
+                'repartition_type': 'tax',
+                'account_id': ref('A11807'),
+                'minus_report_line_ids': [ref('l10n_jp.tax_report_to_pay_temp_pmt_susp_cons_10')],
+            }),
+        ]"/>
+        <field name="tax_group_id" ref="tax_group_10"/>
+    </record>
     <record id="tax_out_im" model="account.tax.template">
         <field name="sequence">1</field>
         <field name="chart_template_id" ref="l10n_jp1"/>

addons/l10n_jp/data/l10n_jp_chart_data.xml

@@ -9,5 +9,4 @@
         <field name="transfer_account_code_prefix">A11109</field>
         <field name="currency_id" ref="base.JPY"/>
     </record>
-
 </odoo>