[FIX] l10n_jp: wrong user type, add accounts

- Fixes incorrect user type assignments on some accounts
- Fixes incorrect account assignments on taxes
- Adds a few accounts that Japanese companies would typically need
- Changes some account codes to make the structure more consistent
- Updates descriptions of some taxes to make them appear more natural
  on PDF reports

closes odoo#30780

Signed-off-by: Nicolas Martinelli (nim) <nim@odoo.com>

addons/l10n_jp/__manifest__.py

@@ -5,7 +5,7 @@
 
 {
     'name': 'Japan - Accounting',
-    'version': '2.0',
+    'version': '2.1',
     'category': 'Localization',
     'description': """
 

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

@@ -19,22 +19,24 @@ A11802,A11802,前渡金,account.data_account_type_current_assets,,FALSE,,l10n_jp
 A11804,A11804,前払費用,account.data_account_type_current_assets,,FALSE,,l10n_jp1
 A11805,A11805,立替金,account.data_account_type_current_assets,,FALSE,,l10n_jp1
 A11806,A11806,仮払金,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A11807,A11807,仮払消費税,account.data_account_type_current_assets,,FALSE,,l10n_jp1
+A11807,A11807,敷金・保証金,account.data_account_type_current_assets,,FALSE,,l10n_jp1
+A11809,A11809,仮払消費税,account.data_account_type_current_assets,,FALSE,,l10n_jp1
 A11901,A11901,貸倒引当金,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12111,A12111,建物及び構築物,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12112,A12112,建物及び構築物減償累計額,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12121,A12121,機械及び装置,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12122,A12122,機械及び装置物減償累計額,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12131,A12131,工具、機器及び備品,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12132,A12132,工具、機器及び備品減償累計額,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12141,A12141,土地,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A1221,A1221,ソフトウェア,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A1222,A1222,ソフトウェア仮勘定,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A1223,A1223,その他無形固定資産,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12301,A12301,投資有価証券,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12302,A12302,関係会社株式,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A12303,A12303,長期貸付金,account.data_account_type_current_assets,,FALSE,,l10n_jp1
-A13001,A13001,創立費,account.data_account_type_current_assets,,FALSE,,l10n_jp1
+A12111,A12111,建物及び構築物,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12112,A12112,建物及び構築物減償累計額,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12121,A12121,機械及び装置,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12122,A12122,機械及び装置物減償累計額,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12131,A12131,工具、機器及び備品,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12132,A12132,工具、機器及び備品減償累計額,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A12141,A12141,土地,account.data_account_type_fixed_assets,,FALSE,,l10n_jp1
+A1221,A1221,ソフトウェア,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A1222,A1222,ソフトウェア仮勘定,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A1223,A1223,その他無形固定資産,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A12301,A12301,投資有価証券,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A12302,A12302,関係会社株式,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A12303,A12303,長期貸付金,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A12304,A12304,長期前払費用,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
+A13001,A13001,創立費,account.data_account_type_non_current_assets,,FALSE,,l10n_jp1
 A21211,A21211,買掛金,account.data_account_type_payable,,TRUE,,l10n_jp1
 A21212,A21212,買掛金(USD),account.data_account_type_payable,,TRUE,base.USD,l10n_jp1
 A21215,A21215,支払手形,account.data_account_type_payable,,TRUE,,l10n_jp1
@@ -51,7 +53,7 @@ A21802,A21802,前受金,account.data_account_type_current_liabilities,,FALSE,,l1
 A21803,A21803,預り金,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
 A21804,A21804,仮受金,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
 A21806,A21806,賞与引当金,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
-A21807,A21807,仮受消費税,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
+A21809,A21809,仮受消費税,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
 A22001,A22001,社債,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
 A22002,A22002,長期借入金,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
 A22005,A22005,退職給付引当金,account.data_account_type_current_liabilities,,FALSE,,l10n_jp1
@@ -103,8 +105,9 @@ B61602,B61602,投資有価証券評価益(外益),account.data_account_type_othe
 B61801,B61801,雑収入,account.data_account_type_other_income,,FALSE,,l10n_jp1
 B62101,B62101,支払利息,account.data_account_type_expenses,,FALSE,,l10n_jp1
 B62201,B62201,創立費償却,account.data_account_type_expenses,,FALSE,,l10n_jp1
+B62202,B62202,減価償却費,account.data_account_type_expenses,,FALSE,,l10n_jp1
 B62401,B62401,未実現為替差損,account.data_account_type_expenses,,FALSE,,l10n_jp1
-B62402,B62402,実現為替差損,account.data_account_type_expenses,,FALSE,,l10n_jp1
+B62501,B62501,実現為替差損,account.data_account_type_expenses,,FALSE,,l10n_jp1
 B62601,B62601,投資有価証券売却損(外損),account.data_account_type_expenses,,FALSE,,l10n_jp1
 B62602,B62602,投資有価証券評価損(外損),account.data_account_type_expenses,,FALSE,,l10n_jp1
 B62801,B62801,雑費用,account.data_account_type_expenses,,FALSE,,l10n_jp1

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

@@ -1,9 +1,9 @@
 id,name,description,chart_template_id/id,type_tax_use,amount_type,amount,price_include,sequence,include_base_amount,account_id/id,refund_account_id/id,tag_ids/id
-tax_in_e,仮受消費税(外),仮受消費税(外),l10n_jp1,sale,percent,8,FALSE,1,FALSE,A21219,A21219,"tag_jp_03,tag_jp_12"
-tax_in_i,仮受消費税(内),仮受消費税(内),l10n_jp1,sale,percent,8,TRUE,1,FALSE,A21219,A21219,"tag_jp_03,tag_jp_12"
-tax_in_x,輸出免税,輸出免税,l10n_jp1,sale,percent,,FALSE,1,FALSE,A21219,A21219,"tag_jp_04,tag_jp_13"
-tax_in_o,非課税販売,非課税販売,l10n_jp1,sale,percent,,FALSE,1,FALSE,A21219,A21219,"tag_jp_09,tag_jp_14"
-tax_out_e,仮払消費税(外),仮払消費税(外),l10n_jp1,purchase,percent,8,FALSE,1,FALSE,A21807,A21807,"tag_jp_07,tag_jp_16"
-tax_out_i,仮払消費税(内),仮払消費税(内),l10n_jp1,purchase,percent,8,TRUE,1,FALSE,A21807,A21807,"tag_jp_07,tag_jp_16"
+tax_in_e,仮受消費税(外),消費税(外),l10n_jp1,sale,percent,8,FALSE,1,FALSE,A21809,A21809,"tag_jp_03,tag_jp_12"
+tax_in_i,仮受消費税(内),消費税(内),l10n_jp1,sale,percent,8,TRUE,1,FALSE,A21809,A21809,"tag_jp_03,tag_jp_12"
+tax_in_x,輸出免税,輸出免税,l10n_jp1,sale,percent,,FALSE,1,FALSE,,,"tag_jp_04,tag_jp_13"
+tax_in_o,非課税販売,非課税販売,l10n_jp1,sale,percent,,FALSE,1,FALSE,,,"tag_jp_09,tag_jp_14"
+tax_out_e,仮払消費税(外),消費税(外),l10n_jp1,purchase,percent,8,FALSE,1,FALSE,A11809,A11809,"tag_jp_07,tag_jp_16"
+tax_out_i,仮払消費税(内),消費税(内),l10n_jp1,purchase,percent,8,TRUE,1,FALSE,A11809,A11809,"tag_jp_07,tag_jp_16"
 tax_out_im,海外仕入,海外仕入,l10n_jp1,purchase,percent,,FALSE,1,FALSE,,,"tag_jp_08,tag_jp_17"
 tax_out_o,非課税購買,非課税購買,l10n_jp1,purchase,percent,,FALSE,1,FALSE,,,"tag_jp_18"

addons/l10n_jp/data/account_chart_template_data.xml

@@ -9,6 +9,6 @@
         <field name="property_account_expense_categ_id" ref="A21219"/>
         <field name="property_account_income_categ_id" ref="B41001"/>
         <field name="income_currency_exchange_account_id" ref="B61501"/>
-        <field name="expense_currency_exchange_account_id" ref="B62601"/>
+        <field name="expense_currency_exchange_account_id" ref="B62501"/>
     </record>
 </odoo>