第20章：財務会計データ設計（D社事例）【ORM版】¶
本章では、化粧品製造販売会社D社を題材として、Spring Data JPA を使用した財務会計システムのデータ設計と Seed データ実装を解説します。JPA の CascadeType.ALL によるカスケード保存や、CommandLineRunner による起動時データ投入を活用します。
20.1 D社の概要¶
20.1.1 会社プロファイル¶
D社は化粧品製造販売を主業とする中堅企業です。
| 項目 | 内容 |
|---|---|
| 業種 | 化粧品製造販売 |
| 資本金 | 5億円 |
| 従業員数 | 300名 |
| 年間売上高 | 80億円 |
| 決算期 | 3月 |
| 経理体制 | 経理部10名、財務課3名 |
20.1.2 企業概要¶
20.2 組織構成¶
20.2.1 組織図¶
20.2.2 部門コード体系¶
| 部門コード | 部門名 | 組織階層 | 部門パス |
|---|---|---|---|
| 10000 | 全社 | 0 | 10000 |
| 11000 | 営業本部 | 1 | 10000~11000 |
| 11100 | 国内営業部 | 2 | 10000~11000~11100 |
| 11110 | 東日本営業課 | 3 | 10000~11000~11100~11110 |
| 11120 | 西日本営業課 | 3 | 10000~11000~11100~11120 |
| 12000 | 製造本部 | 1 | 10000~12000 |
| 12100 | 製造部 | 2 | 10000~12000~12100 |
| 13000 | 管理本部 | 1 | 10000~13000 |
| 13100 | 経理部 | 2 | 10000~13000~13100 |
20.2.3 部門エンティティ（JPA）¶
Department エンティティ
// src/main/java/com/example/accounting/domain/model/department/Department.java
package com.example.accounting.domain.model.department;
import jakarta.persistence.*;
import lombok.*;
import java.time.LocalDateTime;
/**
* 部門エンティティ
*/
@Entity
@Table(name = "部門マスタ")
@Data
@Builder
@NoArgsConstructor
@AllArgsConstructor
public class Department {
@Id
@Column(name = "部門コード", length = 5)
private String departmentCode;
@Column(name = "部門名", length = 40, nullable = false)
private String departmentName;
@Column(name = "組織階層")
private Integer organizationLevel;
@Column(name = "部門パス", length = 100)
private String departmentPath;
@Column(name = "最下層区分")
private Integer lowestLevelFlag;
@Column(name = "作成日時")
private LocalDateTime createdAt;
@Column(name = "更新日時")
private LocalDateTime updatedAt;
@Column(name = "更新者名", length = 20)
private String updatedBy;
/**
* 最下層（末端）部門かどうか
*/
public boolean isLeaf() {
return lowestLevelFlag != null && lowestLevelFlag == 1;
}
/**
* 部門パスから親部門コードを取得
*/
public String getParentDepartmentCode() {
if (departmentPath == null || !departmentPath.contains("~")) {
return null;
}
String[] parts = departmentPath.split("~");
if (parts.length < 2) {
return null;
}
return parts[parts.length - 2];
}
@PrePersist
protected void onCreate() {
if (createdAt == null) {
createdAt = LocalDateTime.now();
}
if (updatedAt == null) {
updatedAt = LocalDateTime.now();
}
}
@PreUpdate
protected void onUpdate() {
updatedAt = LocalDateTime.now();
}
}
20.2.4 部門リポジトリ（JPA）¶
DepartmentJpaRepository インターフェース
// src/main/java/com/example/accounting/infrastructure/persistence/repository/DepartmentJpaRepository.java
package com.example.accounting.infrastructure.persistence.repository;
import com.example.accounting.domain.model.department.Department;
import org.springframework.data.jpa.repository.JpaRepository;
import org.springframework.data.jpa.repository.Query;
import org.springframework.data.repository.query.Param;
import org.springframework.stereotype.Repository;
import java.util.List;
/**
* 部門リポジトリ（Spring Data JPA）
*/
@Repository
public interface DepartmentJpaRepository extends JpaRepository<Department, String> {
/**
* 組織階層で検索する
*/
List<Department> findByOrganizationLevel(Integer level);
/**
* 部門パスで前方一致検索する（配下の部門を取得）
*/
@Query("SELECT d FROM Department d WHERE d.departmentPath LIKE CONCAT(:pathPrefix, '%') ORDER BY d.departmentPath")
List<Department> findByDepartmentPathStartsWith(@Param("pathPrefix") String pathPrefix);
/**
* 最下層部門のみ検索する
*/
List<Department> findByLowestLevelFlag(Integer flag);
/**
* 最下層部門のみ検索する（便利メソッド）
*/
default List<Department> findLeafDepartments() {
return findByLowestLevelFlag(1);
}
/**
* 部門コード順で全件取得
*/
List<Department> findAllByOrderByDepartmentCodeAsc();
}
20.2.5 部門リポジトリのテスト（JPA）¶
DepartmentJpaRepositoryTest
// src/test/java/com/example/accounting/infrastructure/persistence/repository/DepartmentJpaRepositoryTest.java
package com.example.accounting.infrastructure.persistence.repository;
import com.example.accounting.domain.model.department.Department;
import org.junit.jupiter.api.*;
import org.springframework.beans.factory.annotation.Autowired;
import org.springframework.boot.test.autoconfigure.orm.jpa.DataJpaTest;
import org.springframework.test.context.DynamicPropertyRegistry;
import org.springframework.test.context.DynamicPropertySource;
import org.testcontainers.containers.PostgreSQLContainer;
import org.testcontainers.junit.jupiter.Container;
import org.testcontainers.junit.jupiter.Testcontainers;
import static org.assertj.core.api.Assertions.*;
@DataJpaTest
@Testcontainers
@DisplayName("部門リポジトリ（JPA）")
class DepartmentJpaRepositoryTest {
@Container
static PostgreSQLContainer<?> postgres = new PostgreSQLContainer<>("postgres:16")
.withDatabaseName("testdb")
.withUsername("testuser")
.withPassword("testpass");
@DynamicPropertySource
static void configureProperties(DynamicPropertyRegistry registry) {
registry.add("spring.datasource.url", postgres::getJdbcUrl);
registry.add("spring.datasource.username", postgres::getUsername);
registry.add("spring.datasource.password", postgres::getPassword);
}
@Autowired
private DepartmentJpaRepository departmentRepository;
@BeforeEach
void setUp() {
departmentRepository.deleteAll();
}
@Nested
@DisplayName("登録")
class Insert {
@Test
@DisplayName("部門を登録できる")
void canInsertDepartment() {
// Arrange
var department = Department.builder()
.departmentCode("10000")
.departmentName("全社")
.organizationLevel(0)
.departmentPath("10000")
.lowestLevelFlag(0)
.build();
// Act
departmentRepository.save(department);
// Assert
var result = departmentRepository.findById("10000");
assertThat(result).isPresent();
assertThat(result.get().getDepartmentName()).isEqualTo("全社");
assertThat(result.get().getOrganizationLevel()).isEqualTo(0);
}
@Test
@DisplayName("階層構造を持つ部門を登録できる")
void canInsertHierarchicalDepartments() {
// Arrange & Act
departmentRepository.save(Department.builder()
.departmentCode("10000")
.departmentName("全社")
.organizationLevel(0)
.departmentPath("10000")
.lowestLevelFlag(0)
.build());
departmentRepository.save(Department.builder()
.departmentCode("11000")
.departmentName("営業本部")
.organizationLevel(1)
.departmentPath("10000~11000")
.lowestLevelFlag(0)
.build());
departmentRepository.save(Department.builder()
.departmentCode("11110")
.departmentName("東日本営業課")
.organizationLevel(3)
.departmentPath("10000~11000~11100~11110")
.lowestLevelFlag(1)
.build());
// Assert
var result = departmentRepository.findById("11110");
assertThat(result).isPresent();
assertThat(result.get().getDepartmentPath()).isEqualTo("10000~11000~11100~11110");
assertThat(result.get().isLeaf()).isTrue();
}
}
@Nested
@DisplayName("検索")
class Search {
@BeforeEach
void setUpTestData() {
departmentRepository.save(Department.builder()
.departmentCode("10000")
.departmentName("全社")
.organizationLevel(0)
.departmentPath("10000")
.lowestLevelFlag(0)
.build());
departmentRepository.save(Department.builder()
.departmentCode("11000")
.departmentName("営業本部")
.organizationLevel(1)
.departmentPath("10000~11000")
.lowestLevelFlag(0)
.build());
departmentRepository.save(Department.builder()
.departmentCode("11110")
.departmentName("東日本営業課")
.organizationLevel(3)
.departmentPath("10000~11000~11100~11110")
.lowestLevelFlag(1)
.build());
departmentRepository.save(Department.builder()
.departmentCode("12000")
.departmentName("製造本部")
.organizationLevel(1)
.departmentPath("10000~12000")
.lowestLevelFlag(0)
.build());
}
@Test
@DisplayName("組織階層で検索できる")
void canFindByOrganizationLevel() {
// Act
var result = departmentRepository.findByOrganizationLevel(1);
// Assert
assertThat(result).hasSize(2);
assertThat(result).extracting(Department::getDepartmentCode)
.containsExactlyInAnyOrder("11000", "12000");
}
@Test
@DisplayName("部門パスで配下の部門を検索できる")
void canFindByDepartmentPathStartsWith() {
// Act
var result = departmentRepository.findByDepartmentPathStartsWith("10000~11000");
// Assert
assertThat(result).hasSize(2);
assertThat(result).extracting(Department::getDepartmentCode)
.containsExactlyInAnyOrder("11000", "11110");
}
@Test
@DisplayName("最下層部門のみ検索できる")
void canFindLeafDepartments() {
// Act
var result = departmentRepository.findLeafDepartments();
// Assert
assertThat(result).hasSize(1);
assertThat(result.get(0).getDepartmentCode()).isEqualTo("11110");
}
}
}
20.3 勘定科目体系¶
20.3.1 勘定科目の構成¶
D社の勘定科目は、貸借対照表（BS）科目と損益計算書（PL）科目で構成されています。
20.3.2 主要勘定科目一覧¶
資産（BS借方）
| コード | 科目名 | 補助科目 | 説明 |
|---|---|---|---|
| 11110 | 現金 | - | 手元現金 |
| 11130 | 普通預金 | 必須 | 銀行別管理 |
| 11210 | 売掛金 | 必須 | 得意先別管理 |
| 11330 | 原材料 | 必須 | 品目別管理 |
| 11430 | 仮払消費税 | - | 消費税処理用 |
負債・純資産・収益・費用
| コード | 科目名 | 消費税 | 説明 |
|---|---|---|---|
| 21110 | 買掛金 | - | 仕入先別管理 |
| 21240 | 仮受消費税 | - | 消費税処理用 |
| 33200 | 繰越利益剰余金 | - | 留保利益 |
| 41110 | 国内売上高 | 課税10% | 国内向け売上 |
| 62100 | 旅費交通費 | 課税10% | 出張費等 |
20.3.3 会計処理のパターン¶
20.4 Seed データ投入サービス（JPA版）¶
20.4.1 SeedDataService¶
JPA の CascadeType.ALL を活用し、仕訳と明細を一括保存します。
SeedDataService（JPA版）
// src/main/java/com/example/accounting/infrastructure/seed/SeedDataService.java
package com.example.accounting.infrastructure.seed;
import com.example.accounting.domain.model.account.*;
import com.example.accounting.domain.model.department.*;
import com.example.accounting.domain.model.journal.*;
import com.example.accounting.domain.model.tax.*;
import com.example.accounting.infrastructure.persistence.repository.*;
import lombok.RequiredArgsConstructor;
import lombok.extern.slf4j.Slf4j;
import org.springframework.stereotype.Service;
import org.springframework.transaction.annotation.Transactional;
import java.math.BigDecimal;
import java.time.LocalDate;
import java.util.ArrayList;
import java.util.List;
/**
* Seed データ投入サービス（JPA 版）
*/
@Service
@RequiredArgsConstructor
@Slf4j
public class SeedDataService {
private final AccountJpaRepository accountRepository;
private final AccountStructureJpaRepository accountStructureRepository;
private final TaxTransactionJpaRepository taxTransactionRepository;
private final DepartmentJpaRepository departmentRepository;
private final JournalJpaRepository journalRepository;
/**
* 全Seedデータを投入
*/
@Transactional
public void seedAll() {
log.info("Starting seed data insertion...");
seedTaxTransactions();
seedAccountMasters();
seedAccountStructures();
seedDepartments();
seedSampleJournals();
log.info("Seed data insertion completed.");
}
/**
* 課税取引マスタのSeedデータ
*/
@Transactional
public void seedTaxTransactions() {
log.info("Seeding tax transactions...");
List<TaxTransaction> taxes = List.of(
TaxTransaction.builder()
.taxCode("00").taxName("免税").taxRate(BigDecimal.ZERO).build(),
TaxTransaction.builder()
.taxCode("08").taxName("軽減税率8%").taxRate(new BigDecimal("0.080")).build(),
TaxTransaction.builder()
.taxCode("10").taxName("標準税率10%").taxRate(new BigDecimal("0.100")).build(),
TaxTransaction.builder()
.taxCode("80").taxName("非課税").taxRate(BigDecimal.ZERO).build(),
TaxTransaction.builder()
.taxCode("99").taxName("対象外").taxRate(BigDecimal.ZERO).build()
);
int insertedCount = 0;
for (TaxTransaction tax : taxes) {
if (!taxTransactionRepository.existsById(tax.getTaxCode())) {
taxTransactionRepository.save(tax);
insertedCount++;
}
}
log.info("Tax transactions seeded: {} records", insertedCount);
}
/**
* 勘定科目マスタのSeedデータ
*/
@Transactional
public void seedAccountMasters() {
log.info("Seeding account masters...");
List<Account> accounts = createAccountMasterSeedData();
int insertedCount = 0;
for (Account account : accounts) {
if (!accountRepository.existsById(account.getAccountCode())) {
accountRepository.save(account);
insertedCount++;
}
}
log.info("Account masters seeded: {} records", insertedCount);
}
/**
* 勘定科目構成マスタのSeedデータ
*/
@Transactional
public void seedAccountStructures() {
log.info("Seeding account structures...");
List<Account> accounts = accountRepository.findAll();
int insertedCount = 0;
for (Account account : accounts) {
if (!accountStructureRepository.existsById(account.getAccountCode())) {
String path = generateAccountPath(account);
AccountStructure structure = AccountStructure.builder()
.accountCode(account.getAccountCode())
.accountPath(path)
.account(account)
.build();
accountStructureRepository.save(structure);
insertedCount++;
}
}
log.info("Account structures seeded: {} records", insertedCount);
}
/**
* 部門マスタのSeedデータ
*/
@Transactional
public void seedDepartments() {
log.info("Seeding departments...");
List<Department> departments = createDepartmentSeedData();
int insertedCount = 0;
for (Department dept : departments) {
if (!departmentRepository.existsById(dept.getDepartmentCode())) {
departmentRepository.save(dept);
insertedCount++;
}
}
log.info("Departments seeded: {} records", insertedCount);
}
/**
* サンプル仕訳データのSeed
*/
@Transactional
public void seedSampleJournals() {
log.info("Seeding sample journals...");
// 期首仕訳
createOpeningJournal();
// 売上仕訳
createSalesJournal();
// 経費仕訳
createExpenseJournal();
// 材料仕入仕訳
createMaterialPurchaseJournal();
// 給与支払仕訳
createSalaryJournal();
// 入金仕訳
createReceiptJournal();
// 支払仕訳
createPaymentJournal();
log.info("Sample journals seeded.");
}
private void createOpeningJournal() {
String journalNumber = "J2025040001";
if (journalRepository.existsById(journalNumber)) {
return;
}
LocalDate date = LocalDate.of(2025, 4, 1);
// 仕訳ヘッダ
Journal journal = Journal.builder()
.journalNumber(journalNumber)
.postingDate(date)
.inputDate(date)
.closingJournalFlag(0)
.singleFlag(0)
.journalSlipType(JournalSlipType.NORMAL)
.departmentCode("13100")
.build();
// 仕訳明細
JournalDetail detail = JournalDetail.builder()
.lineNumber(1)
.lineDescription("前期繰越")
.build();
detail.setJournal(journal);
// 借方：普通預金
JournalDcDetail debit = JournalDcDetail.builder()
.dcType(DcType.DEBIT)
.accountCode("11130")
.amount(new BigDecimal("50000000"))
.build();
debit.setJournalDetail(detail);
// 貸方：繰越利益剰余金
JournalDcDetail credit = JournalDcDetail.builder()
.dcType(DcType.CREDIT)
.accountCode("33200")
.amount(new BigDecimal("50000000"))
.build();
credit.setJournalDetail(detail);
// 関連付け
detail.addDcDetail(debit);
detail.addDcDetail(credit);
journal.addDetail(detail);
// CascadeType.ALL により一括保存
journalRepository.save(journal);
}
private void createSalesJournal() {
String journalNumber = "J2025040002";
if (journalRepository.existsById(journalNumber)) {
return;
}
LocalDate date = LocalDate.of(2025, 4, 5);
Journal journal = Journal.builder()
.journalNumber(journalNumber)
.postingDate(date)
.inputDate(date)
.closingJournalFlag(0)
.singleFlag(0)
.journalSlipType(JournalSlipType.AUTO)
.departmentCode("11110")
.build();
JournalDetail detail = JournalDetail.builder()
.lineNumber(1)
.lineDescription("ABC商事 スキンケアセット 100個")
.build();
detail.setJournal(journal);
// 借方：売掛金
JournalDcDetail debit = JournalDcDetail.builder()
.dcType(DcType.DEBIT)
.accountCode("11210")
.subAccountCode("ABC001")
.amount(new BigDecimal("330000"))
.build();
debit.setJournalDetail(detail);
// 貸方：国内売上高
JournalDcDetail creditSales = JournalDcDetail.builder()
.dcType(DcType.CREDIT)
.accountCode("41110")
.subAccountCode("ABC001")
.amount(new BigDecimal("300000"))
.taxType(TaxType.TAXABLE_SALES)
.taxRate(10)
.build();
creditSales.setJournalDetail(detail);
// 貸方：仮受消費税
JournalDcDetail creditTax = JournalDcDetail.builder()
.dcType(DcType.CREDIT)
.accountCode("21240")
.amount(new BigDecimal("30000"))
.build();
creditTax.setJournalDetail(detail);
detail.addDcDetail(debit);
detail.addDcDetail(creditSales);
detail.addDcDetail(creditTax);
journal.addDetail(detail);
journalRepository.save(journal);
}
private void createExpenseJournal() {
String journalNumber = "J2025040003";
if (journalRepository.existsById(journalNumber)) {
return;
}
LocalDate date = LocalDate.of(2025, 4, 10);
Journal journal = Journal.builder()
.journalNumber(journalNumber)
.postingDate(date)
.inputDate(date)
.closingJournalFlag(0)
.singleFlag(0)
.journalSlipType(JournalSlipType.NORMAL)
.departmentCode("11110")
.build();
JournalDetail detail = JournalDetail.builder()
.lineNumber(1)
.lineDescription("出張旅費 東京→大阪")
.build();
detail.setJournal(journal);
// 借方：旅費交通費
JournalDcDetail debitExp = JournalDcDetail.builder()
.dcType(DcType.DEBIT)
.accountCode("62100")
.amount(new BigDecimal("27273"))
.taxType(TaxType.TAXABLE_PURCHASE)
.taxRate(10)
.build();
debitExp.setJournalDetail(detail);
// 借方：仮払消費税
JournalDcDetail debitTax = JournalDcDetail.builder()
.dcType(DcType.DEBIT)
.accountCode("11430")
.amount(new BigDecimal("2727"))
.build();
debitTax.setJournalDetail(detail);
// 貸方：現金
JournalDcDetail credit = JournalDcDetail.builder()
.dcType(DcType.CREDIT)
.accountCode("11110")
.amount(new BigDecimal("30000"))
.build();
credit.setJournalDetail(detail);
detail.addDcDetail(debitExp);
detail.addDcDetail(debitTax);
detail.addDcDetail(credit);
journal.addDetail(detail);
journalRepository.save(journal);
}
private void createMaterialPurchaseJournal() {
String journalNumber = "J2025040004";
if (journalRepository.existsById(journalNumber)) {
return;
}
LocalDate date = LocalDate.of(2025, 4, 15);
Journal journal = Journal.builder()
.journalNumber(journalNumber)
.postingDate(date)
.inputDate(date)
.closingJournalFlag(0)
.singleFlag(0)
.journalSlipType(JournalSlipType.AUTO)
.departmentCode("12110")
.build();
JournalDetail detail = JournalDetail.builder()
.lineNumber(1)
.lineDescription("XYZ化学 原材料仕入")
.build();
detail.setJournal(journal);
// 借方：原材料
JournalDcDetail debitMat = JournalDcDetail.builder()
.dcType(DcType.DEBIT)
.accountCode("11330")
.subAccountCode("MAT001")
.amount(new BigDecimal("500000"))
.taxType(TaxType.TAXABLE_PURCHASE)
.taxRate(10)
.build();
debitMat.setJournalDetail(detail);
// 借方：仮払消費税
JournalDcDetail debitTax = JournalDcDetail.builder()
.dcType(DcType.DEBIT)
.accountCode("11430")
.amount(new BigDecimal("50000"))
.build();
debitTax.setJournalDetail(detail);
// 貸方：買掛金
JournalDcDetail credit = JournalDcDetail.builder()
.dcType(DcType.CREDIT)
.accountCode("21110")
.subAccountCode("XYZ001")
.amount(new BigDecimal("550000"))
.build();
credit.setJournalDetail(detail);
detail.addDcDetail(debitMat);
detail.addDcDetail(debitTax);
detail.addDcDetail(credit);
journal.addDetail(detail);
journalRepository.save(journal);
}
private void createSalaryJournal() {
String journalNumber = "J2025040005";
if (journalRepository.existsById(journalNumber)) {
return;
}
LocalDate date = LocalDate.of(2025, 4, 20);
Journal journal = Journal.builder()
.journalNumber(journalNumber)
.postingDate(date)
.inputDate(date)
.closingJournalFlag(0)
.singleFlag(0)
.journalSlipType(JournalSlipType.NORMAL)
.departmentCode("13100")
.build();
JournalDetail detail = JournalDetail.builder()
.lineNumber(1)
.lineDescription("4月度給与")
.build();
detail.setJournal(journal);
// 借方：給料手当
JournalDcDetail debit = JournalDcDetail.builder()
.dcType(DcType.DEBIT)
.accountCode("61200")
.amount(new BigDecimal("10000000"))
.build();
debit.setJournalDetail(detail);
// 貸方：普通預金
JournalDcDetail creditBank = JournalDcDetail.builder()
.dcType(DcType.CREDIT)
.accountCode("11130")
.amount(new BigDecimal("8500000"))
.build();
creditBank.setJournalDetail(detail);
// 貸方：預り金
JournalDcDetail creditDeposit = JournalDcDetail.builder()
.dcType(DcType.CREDIT)
.accountCode("21250")
.amount(new BigDecimal("1500000"))
.build();
creditDeposit.setJournalDetail(detail);
detail.addDcDetail(debit);
detail.addDcDetail(creditBank);
detail.addDcDetail(creditDeposit);
journal.addDetail(detail);
journalRepository.save(journal);
}
private void createReceiptJournal() {
String journalNumber = "J2025040006";
if (journalRepository.existsById(journalNumber)) {
return;
}
LocalDate date = LocalDate.of(2025, 4, 25);
Journal journal = Journal.builder()
.journalNumber(journalNumber)
.postingDate(date)
.inputDate(date)
.closingJournalFlag(0)
.singleFlag(0)
.journalSlipType(JournalSlipType.NORMAL)
.departmentCode("13100")
.build();
JournalDetail detail = JournalDetail.builder()
.lineNumber(1)
.lineDescription("ABC商事 入金")
.build();
detail.setJournal(journal);
// 借方：普通預金
JournalDcDetail debit = JournalDcDetail.builder()
.dcType(DcType.DEBIT)
.accountCode("11130")
.amount(new BigDecimal("330000"))
.build();
debit.setJournalDetail(detail);
// 貸方：売掛金
JournalDcDetail credit = JournalDcDetail.builder()
.dcType(DcType.CREDIT)
.accountCode("11210")
.subAccountCode("ABC001")
.amount(new BigDecimal("330000"))
.build();
credit.setJournalDetail(detail);
detail.addDcDetail(debit);
detail.addDcDetail(credit);
journal.addDetail(detail);
journalRepository.save(journal);
}
private void createPaymentJournal() {
String journalNumber = "J2025040007";
if (journalRepository.existsById(journalNumber)) {
return;
}
LocalDate date = LocalDate.of(2025, 4, 30);
Journal journal = Journal.builder()
.journalNumber(journalNumber)
.postingDate(date)
.inputDate(date)
.closingJournalFlag(0)
.singleFlag(0)
.journalSlipType(JournalSlipType.NORMAL)
.departmentCode("13100")
.build();
JournalDetail detail = JournalDetail.builder()
.lineNumber(1)
.lineDescription("XYZ化学 支払")
.build();
detail.setJournal(journal);
// 借方：買掛金
JournalDcDetail debit = JournalDcDetail.builder()
.dcType(DcType.DEBIT)
.accountCode("21110")
.subAccountCode("XYZ001")
.amount(new BigDecimal("550000"))
.build();
debit.setJournalDetail(detail);
// 貸方：普通預金
JournalDcDetail credit = JournalDcDetail.builder()
.dcType(DcType.CREDIT)
.accountCode("11130")
.amount(new BigDecimal("550000"))
.build();
credit.setJournalDetail(detail);
detail.addDcDetail(debit);
detail.addDcDetail(credit);
journal.addDetail(detail);
journalRepository.save(journal);
}
private List<Account> createAccountMasterSeedData() {
List<Account> accounts = new ArrayList<>();
// 流動資産
accounts.add(Account.builder()
.accountCode("11110").accountName("現金").accountShortName("現金")
.bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
.summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
.build());
accounts.add(Account.builder()
.accountCode("11130").accountName("普通預金").accountShortName("普通")
.bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
.summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
.subAccountType(SubAccountType.REQUIRED)
.build());
accounts.add(Account.builder()
.accountCode("11210").accountName("売掛金").accountShortName("売掛金")
.bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
.summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
.subAccountType(SubAccountType.REQUIRED).dueDateManagementType(DueDateManagementType.REQUIRED)
.build());
// 棚卸資産
accounts.add(Account.builder()
.accountCode("11330").accountName("原材料").accountShortName("原材料")
.bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
.summaryType(SummaryType.POSTING).managementType(ManagementType.MANUFACTURING)
.subAccountType(SubAccountType.REQUIRED)
.build());
// 仮払消費税
accounts.add(Account.builder()
.accountCode("11430").accountName("仮払消費税").accountShortName("仮払税")
.bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
.summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
.build());
// 負債
accounts.add(Account.builder()
.accountCode("21110").accountName("買掛金").accountShortName("買掛金")
.bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.LIABILITY)
.summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
.subAccountType(SubAccountType.REQUIRED).dueDateManagementType(DueDateManagementType.REQUIRED)
.build());
accounts.add(Account.builder()
.accountCode("21240").accountName("仮受消費税").accountShortName("仮受税")
.bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.LIABILITY)
.summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
.build());
accounts.add(Account.builder()
.accountCode("21250").accountName("預り金").accountShortName("預り金")
.bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.LIABILITY)
.summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
.build());
// 純資産
accounts.add(Account.builder()
.accountCode("33200").accountName("繰越利益剰余金").accountShortName("繰越利益")
.bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.CAPITAL)
.summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
.build());
// 売上
accounts.add(Account.builder()
.accountCode("41110").accountName("国内売上高").accountShortName("国内売上")
.bsPlType(BsPlType.PL).dcType(AccountDcType.CREDIT).elementType(ElementType.REVENUE)
.summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
.taxCalculationType(TaxCalculationType.SALES).taxCode("10")
.build());
// 経費
accounts.add(Account.builder()
.accountCode("61200").accountName("給料手当").accountShortName("給料")
.bsPlType(BsPlType.PL).dcType(AccountDcType.DEBIT).elementType(ElementType.EXPENSE)
.summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
.expenseType(ExpenseType.EXPENSE)
.build());
accounts.add(Account.builder()
.accountCode("62100").accountName("旅費交通費").accountShortName("旅費交通")
.bsPlType(BsPlType.PL).dcType(AccountDcType.DEBIT).elementType(ElementType.EXPENSE)
.summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
.expenseType(ExpenseType.EXPENSE)
.taxCalculationType(TaxCalculationType.PURCHASE).taxCode("10")
.build());
return accounts;
}
private List<Department> createDepartmentSeedData() {
return List.of(
Department.builder()
.departmentCode("10000").departmentName("全社")
.organizationLevel(0).departmentPath("10000").lowestLevelFlag(0).build(),
Department.builder()
.departmentCode("11000").departmentName("営業本部")
.organizationLevel(1).departmentPath("10000~11000").lowestLevelFlag(0).build(),
Department.builder()
.departmentCode("11110").departmentName("東日本営業課")
.organizationLevel(3).departmentPath("10000~11000~11100~11110").lowestLevelFlag(1).build(),
Department.builder()
.departmentCode("12000").departmentName("製造本部")
.organizationLevel(1).departmentPath("10000~12000").lowestLevelFlag(0).build(),
Department.builder()
.departmentCode("12110").departmentName("第一製造課")
.organizationLevel(3).departmentPath("10000~12000~12100~12110").lowestLevelFlag(1).build(),
Department.builder()
.departmentCode("13000").departmentName("管理本部")
.organizationLevel(1).departmentPath("10000~13000").lowestLevelFlag(0).build(),
Department.builder()
.departmentCode("13100").departmentName("経理部")
.organizationLevel(2).departmentPath("10000~13000~13100").lowestLevelFlag(0).build()
);
}
private String generateAccountPath(Account account) {
String code = account.getAccountCode();
// 簡易的なパス生成（実際はマスタの親子関係から生成）
if (code.length() == 2) {
return code;
} else if (code.length() == 5) {
String parent = code.substring(0, 2);
return parent + "~" + code;
}
return code;
}
}
20.4.2 CommandLineRunner による起動時データ投入¶
SeedDataRunner（CommandLineRunner）
// src/main/java/com/example/accounting/infrastructure/seed/SeedDataRunner.java
package com.example.accounting.infrastructure.seed;
import lombok.RequiredArgsConstructor;
import lombok.extern.slf4j.Slf4j;
import org.springframework.boot.CommandLineRunner;
import org.springframework.context.annotation.Profile;
import org.springframework.stereotype.Component;
/**
* アプリケーション起動時に Seed データを投入する
*
* dev, local プロファイル時のみ有効
*/
@Component
@Profile({"dev", "local"})
@RequiredArgsConstructor
@Slf4j
public class SeedDataRunner implements CommandLineRunner {
private final SeedDataService seedDataService;
@Override
public void run(String... args) {
log.info("=== Starting Seed Data Initialization ===");
try {
seedDataService.seedAll();
log.info("=== Seed Data Initialization Completed ===");
} catch (Exception e) {
log.error("=== Seed Data Initialization Failed ===", e);
// 起動は継続させる（テストデータが無くても動作は可能）
}
}
}
20.4.3 @PostConstruct を使用した代替実装¶
SeedDataInitializer（@PostConstruct）
// src/main/java/com/example/accounting/infrastructure/seed/SeedDataInitializer.java
package com.example.accounting.infrastructure.seed;
import jakarta.annotation.PostConstruct;
import lombok.RequiredArgsConstructor;
import lombok.extern.slf4j.Slf4j;
import org.springframework.context.annotation.Profile;
import org.springframework.stereotype.Component;
/**
* @PostConstruct を使用した Seed データ投入
*
* CommandLineRunner より早いタイミングで実行される
*/
@Component
@Profile({"dev", "local"})
@RequiredArgsConstructor
@Slf4j
public class SeedDataInitializer {
private final SeedDataService seedDataService;
@PostConstruct
public void initialize() {
log.info("=== @PostConstruct Seed Data Initialization ===");
try {
seedDataService.seedAll();
log.info("=== Seed Data Initialization Completed ===");
} catch (Exception e) {
log.error("=== Seed Data Initialization Failed ===", e);
}
}
}
20.5 Seed データ投入テスト¶
SeedDataServiceTest（JPA版）
// src/test/java/com/example/accounting/infrastructure/seed/SeedDataServiceTest.java
package com.example.accounting.infrastructure.seed;
import com.example.accounting.domain.model.account.*;
import com.example.accounting.domain.model.journal.*;
import com.example.accounting.infrastructure.persistence.repository.*;
import org.junit.jupiter.api.*;
import org.springframework.beans.factory.annotation.Autowired;
import org.springframework.boot.test.autoconfigure.orm.jpa.DataJpaTest;
import org.springframework.context.annotation.Import;
import org.springframework.test.context.DynamicPropertyRegistry;
import org.springframework.test.context.DynamicPropertySource;
import org.testcontainers.containers.PostgreSQLContainer;
import org.testcontainers.junit.jupiter.Container;
import org.testcontainers.junit.jupiter.Testcontainers;
import java.math.BigDecimal;
import static org.assertj.core.api.Assertions.*;
@DataJpaTest
@Import(SeedDataService.class)
@Testcontainers
@DisplayName("Seedデータ投入（JPA）")
class SeedDataServiceTest {
@Container
static PostgreSQLContainer<?> postgres = new PostgreSQLContainer<>("postgres:16")
.withDatabaseName("testdb")
.withUsername("testuser")
.withPassword("testpass");
@DynamicPropertySource
static void configureProperties(DynamicPropertyRegistry registry) {
registry.add("spring.datasource.url", postgres::getJdbcUrl);
registry.add("spring.datasource.username", postgres::getUsername);
registry.add("spring.datasource.password", postgres::getPassword);
}
@Autowired
private SeedDataService seedDataService;
@Autowired
private AccountJpaRepository accountRepository;
@Autowired
private TaxTransactionJpaRepository taxTransactionRepository;
@Autowired
private DepartmentJpaRepository departmentRepository;
@Autowired
private JournalJpaRepository journalRepository;
@Nested
@DisplayName("課税取引マスタ")
class TaxTransactionSeed {
@Test
@DisplayName("課税取引マスタのSeedデータを投入できる")
void canSeedTaxTransactions() {
// Act
seedDataService.seedTaxTransactions();
// Assert
var tax10 = taxTransactionRepository.findById("10");
assertThat(tax10).isPresent();
assertThat(tax10.get().getTaxName()).isEqualTo("標準税率10%");
assertThat(tax10.get().getTaxRate()).isEqualByComparingTo(new BigDecimal("0.100"));
var tax08 = taxTransactionRepository.findById("08");
assertThat(tax08).isPresent();
assertThat(tax08.get().getTaxName()).isEqualTo("軽減税率8%");
}
}
@Nested
@DisplayName("勘定科目マスタ")
class AccountMasterSeed {
@BeforeEach
void setUp() {
seedDataService.seedTaxTransactions();
}
@Test
@DisplayName("勘定科目マスタのSeedデータを投入できる")
void canSeedAccountMasters() {
// Act
seedDataService.seedAccountMasters();
// Assert
var cash = accountRepository.findById("11110");
assertThat(cash).isPresent();
assertThat(cash.get().getAccountName()).isEqualTo("現金");
assertThat(cash.get().getBsPlType()).isEqualTo(BsPlType.BS);
assertThat(cash.get().getDcType()).isEqualTo(AccountDcType.DEBIT);
var sales = accountRepository.findById("41110");
assertThat(sales).isPresent();
assertThat(sales.get().getAccountName()).isEqualTo("国内売上高");
assertThat(sales.get().getBsPlType()).isEqualTo(BsPlType.PL);
assertThat(sales.get().getDcType()).isEqualTo(AccountDcType.CREDIT);
}
@Test
@DisplayName("重複実行しても既存データが上書きされない（冪等性）")
void seedIsIdempotent() {
// Act
seedDataService.seedAccountMasters();
seedDataService.seedAccountMasters(); // 2回目
// Assert
var accounts = accountRepository.findAll();
long cashCount = accounts.stream()
.filter(a -> "11110".equals(a.getAccountCode()))
.count();
assertThat(cashCount).isEqualTo(1);
}
}
@Nested
@DisplayName("部門マスタ")
class DepartmentSeed {
@Test
@DisplayName("部門マスタのSeedデータを投入できる")
void canSeedDepartments() {
// Act
seedDataService.seedDepartments();
// Assert
var company = departmentRepository.findById("10000");
assertThat(company).isPresent();
assertThat(company.get().getDepartmentName()).isEqualTo("全社");
assertThat(company.get().getOrganizationLevel()).isEqualTo(0);
var sales = departmentRepository.findById("11110");
assertThat(sales).isPresent();
assertThat(sales.get().getDepartmentName()).isEqualTo("東日本営業課");
assertThat(sales.get().getDepartmentPath()).isEqualTo("10000~11000~11100~11110");
}
}
@Nested
@DisplayName("仕訳データ")
class JournalSeed {
@BeforeEach
void setUp() {
seedDataService.seedTaxTransactions();
seedDataService.seedAccountMasters();
seedDataService.seedDepartments();
}
@Test
@DisplayName("サンプル仕訳データを投入できる")
void canSeedSampleJournals() {
// Act
seedDataService.seedSampleJournals();
// Assert
// 期首仕訳
var opening = journalRepository.findById("J2025040001");
assertThat(opening).isPresent();
assertThat(opening.get().getJournalSlipType()).isEqualTo(JournalSlipType.NORMAL);
// 売上仕訳
var sales = journalRepository.findById("J2025040002");
assertThat(sales).isPresent();
assertThat(sales.get().getJournalSlipType()).isEqualTo(JournalSlipType.AUTO);
// CascadeType.ALL により明細も保存されていることを確認
var salesWithDetails = journalRepository.findWithDetailsById("J2025040002");
assertThat(salesWithDetails).isPresent();
assertThat(salesWithDetails.get().getDetails()).hasSize(1);
}
@Test
@DisplayName("仕訳の貸借一致を確認できる")
void journalBalanceIsCorrect() {
// Arrange
seedDataService.seedSampleJournals();
// Act
var journal = journalRepository.findWithDetailsById("J2025040002").orElseThrow();
// Assert
var detail = journal.getDetails().get(0);
BigDecimal debitSum = detail.getDcDetails().stream()
.filter(d -> d.getDcType() == DcType.DEBIT)
.map(JournalDcDetail::getAmount)
.reduce(BigDecimal.ZERO, BigDecimal::add);
BigDecimal creditSum = detail.getDcDetails().stream()
.filter(d -> d.getDcType() == DcType.CREDIT)
.map(JournalDcDetail::getAmount)
.reduce(BigDecimal.ZERO, BigDecimal::add);
assertThat(debitSum).isEqualByComparingTo(creditSum);
assertThat(debitSum).isEqualByComparingTo(new BigDecimal("330000"));
}
}
@Nested
@DisplayName("全データ一括投入")
class SeedAll {
@Test
@DisplayName("全Seedデータを一括投入できる")
void canSeedAll() {
// Act
seedDataService.seedAll();
// Assert
assertThat(taxTransactionRepository.findById("10")).isPresent();
assertThat(accountRepository.findById("11110")).isPresent();
assertThat(departmentRepository.findById("10000")).isPresent();
assertThat(journalRepository.findById("J2025040001")).isPresent();
}
}
}
20.6 データ投入順序¶
外部キー制約を考慮したデータ投入順序：
まとめ¶
MyBatis 版との違い¶
| 観点 | MyBatis 版 | JPA 版 |
|---|---|---|
| Repository | Mapper インターフェース + XML | JpaRepository インターフェース |
| マッピング | resultMap で日本語カラム ↔ 英語プロパティ | @Column で日本語カラム名を指定 |
| 関連の保存 | 個別に INSERT | CascadeType.ALL で一括保存 |
| テスト | @MybatisTest | @DataJpaTest |
| クエリメソッド | XML に SQL を記述 | メソッド名規約 or @Query |
| 存在確認 | findByCode() == null | existsById() |
JPA 固有のポイント¶
-
CascadeType.ALL によるカスケード保存
@OneToMany(mappedBy = "journal", cascade = CascadeType.ALL, orphanRemoval = true) private List<JournalDetail> details = new ArrayList<>(); -
@PrePersist / @PreUpdate による自動タイムスタンプ
@PrePersist protected void onCreate() { if (createdAt == null) { createdAt = LocalDateTime.now(); } } -
existsById() による存在確認
if (!accountRepository.existsById(account.getAccountCode())) { accountRepository.save(account); } -
CommandLineRunner による起動時データ投入
@Component @Profile({"dev", "local"}) public class SeedDataRunner implements CommandLineRunner { @Override public void run(String... args) { seedDataService.seedAll(); } }
設計のポイント¶
- 実務に即した勘定科目体系
- 製造業向けの科目構成
- 管理会計区分による部門別損益
-
消費税複数税率対応
-
階層構造の管理
- 勘定科目のチルダ連結パス
- 部門マスタの組織階層
-
科目集計の効率化
-
Seedデータの設計
- 外部キー制約を考慮した投入順序
- 冪等性（重複実行時の安全性）
-
テスト可能な構造
-
仕訳パターンの網羅
- 期首繰越仕訳
- 売上・売掛金仕訳
- 経費・消費税仕訳
- 材料仕入仕訳
- 給与支払仕訳
- 入金・支払仕訳
テーブル一覧（Seed対象）¶
| テーブル名 | 件数目安 | 説明 |
|---|---|---|
| 課税取引マスタ | 5件 | 税率マスタ |
| 勘定科目マスタ | 100件 | 科目マスタ |
| 勘定科目構成マスタ | 100件 | 科目階層 |
| 部門マスタ | 30件 | 組織マスタ |
| 仕訳 | 10件 | サンプル仕訳 |
| 日次勘定科目残高 | 50件 | 日次残高 |
| 月次勘定科目残高 | 20件 | 月次残高 |