https://www.keisan.nta.go.jp/kyoutu/ky/sm/top_web#bsctrl

sadness.js

function getClientOSVersion(){
				const os = getClientOS();
  				var osVersion = "11.6.3";
				if(os.indexOf("Win") != -1)
				{
					
	  				osVersion = getWindowsOSVersion(osVersion);
	  				
					if (osVersion.match(/11\.0/)) {
						osInfo = "Windows 11";
					}
					
					else if (osVersion.match(/10\.0/)) {
						osInfo = "Windows 10";
					}
					
					else if (osVersion.match(/6\.3/)) {
						osInfo = "Windows 8.1";
					}
					else if (osVersion.match(/6\.2/)) {
						osInfo = "Windows 8";
					}
					
					else if (osVersion.match(/6\.1/)) {
						osInfo = "Windows 7";
					}
					
					else if (osVersion.match(/6\.0/)) {
						osInfo = "Windows Vista";
					}
					
					else if (osVersion.match(/(5\.1|XP)/)) {
						osInfo = "Windows XP";
					}
					
					else{
						osInfo = "推奨環境外のWindows OS";
					}
				}
				else if(os.indexOf("Mac") != -1)
				{
					
					if (osVersion.match(/^10[._]6/)) {
						osInfo = "Mac OS 10.6";
					}
					
					else if (osVersion.match(/^10[._]7/))
					{
						osInfo = "Mac OS 10.7";
					}
					
					else if (osVersion.match(/^10[._]8/))
					{
						osInfo = "Mac OS 10.8";
					}
					
					else if (osVersion.match(/^10[._]9/))
					{
						osInfo = "Mac OS 10.9";
					}
					
					else if (osVersion.match(/^10[._]10/))
					{
						osInfo = "Mac OS 10.10";
					}
					
					else if (osVersion.match(/^10[._]11/))
					{
						osInfo = "Mac OS 10.11";
					}
					
					else if (osVersion.match(/^10[._]12/))
					{
						osInfo = "Mac OS 10.12";
					}
					
					else if (osVersion.match(/^10[._]13/))
					{
						osInfo = "Mac OS 10.13";
					}
					
					else if (osVersion.match(/^10[._]14/))
					{
						osInfo = "Mac OS 10.14";
					}
					
					else if (osVersion.match(/^10[._]15/))
					{
						osInfo = "Mac OS 10.15";
					}
					
					else if (osVersion.match(/^10[._]16/))
					{
						osInfo = "Mac OS 10.16";
					}
					
					else if (osVersion.match(/^11[._][0-9]+/))
					{
						osInfo = "Mac OS 11";
					}
					
					else if (osVersion.match(/^12[._][0-9]+/))
					{
						osInfo = "Mac OS 12";
					}
					
					else{
						osInfo = "推奨環境外のMac OS";
					}
				}
				
				else {
					osInfo = "推奨環境外のOS";
				}
				return osInfo;
			}
			function getClientOSEtax()
			{
				const os = "macOS";
				const osversion = "11.6.3";
				return getClientOSVersionEtax(os, osversion);
			}
			function isRecommendedBrowserAsSp()
			{
				const os = "macOS";
				const browser = "Google Chrome";
				if(os === SMARTOS_TYPE.ANDROID && browser === BROWSER_TYPE.GOOGLE_CHROME){
					return "OK";
				}
				if(os === SMARTOS_TYPE.IOS && browser === BROWSER_TYPE.GOOGLE_CHROME){
					return "SF_OTHER_SP";
				}
				return "OTHER";
			}

			function getSmartDeviceOS(){
				const mobile = false;
				const os = "macOS";
				let osversion = "11.6.3";
				if(mobile || os === "Android"){
 					const num = osversion.match(new RegExp("([0-9]+[._][0-9]+)|([0-9]+)"));
					if (num === null)
					{
						return "";
					}
					return os + " " + num[0].replace("_", ".");
 				}
				return "";
			}
			function getSpMajorVersion()
			{
				const os = getSmartDeviceOS();
				const versionArray = os.match(/(Android|iOS)\s(\d+)[._]\d*/);
				if (versionArray === null)
				{
					return 0;
				}
				const version = versionArray.slice(-1)[0];
				if (!/\d+/.test(version))
				{
					return 0;
				}
				return parseInt(version);
			}
			
			function getTabletOS()
			{
				return getSmartDeviceOS();
			}

			
			function isRecommendedOsAsEtax()
			{
				const userOs = getClientOSEtax();
				return userOs.TYPE !== OS_TYPE.OTHER;
			}

			
			function isRecommendedBrowserAsEtax(juraiMyNoFlg)
			{
				
				const bi = new BrowserInfo();
				
				const userOs = getClientOSEtax().TYPE;
				
				
				if(juraiMyNoFlg !== 0)
				{
					
					if(bi.edg || bi.googleChrome)
					{
						if(userOs === OS_TYPE_ETAX.WINDOWS_8_1.TYPE || userOs === OS_TYPE_ETAX.WINDOWS_10.TYPE || userOs === OS_TYPE_ETAX.WINDOWS_11.TYPE)
						{
							return "OK";
						}
					}
				}

				
				return "OTHER";
			}

sadness2.js

const BROWSER_TYPE = {
		MICROSOFT_EDGE: 'Microsoft Edge',
		GOOGLE_CHROME: 'Google Chrome',
		OTHER: 'OTHER'
		}

const BROWSER_TYPE_ETAX = {
		MICROSOFT_EDGE: 'Microsoft Edge',
		GOOGLE_CHROME: 'Google Chrome',
		OTHER: 'OTHER'
		}

const OS_TYPE = {
		WINDOWS: 'Windows',
		MAC: 'Mac',
		OTHER: 'OTHER'
	}

const SMARTOS_TYPE = {
		ANDROID: 'Android',
		IOS: 'iOS',
		OTHER: 'OTHER'
	}

const OS_TYPE_ETAX = {
		WINDOWS_11:    { OS: OS_TYPE.WINDOWS, TYPE: 'Windows 11'   },
		WINDOWS_10:    { OS: OS_TYPE.WINDOWS, TYPE: 'Windows 10'   },
		WINDOWS_8_1:   { OS: OS_TYPE.WINDOWS, TYPE: 'Windows 8.1'  },
		MAC_10_14:     { OS: OS_TYPE.MAC,     TYPE: 'Mac OS 10.14' },
		MAC_10_15:     { OS: OS_TYPE.MAC,     TYPE: 'Mac OS 10.15' },
		MAC_11:        { OS: OS_TYPE.MAC,     TYPE: 'Mac OS 11'    },
		MAC_12:        { OS: OS_TYPE.MAC,     TYPE: 'Mac OS 12'    },
		OTHER_WINDOWS: { OS: OS_TYPE.WINDOWS, TYPE: 'OTHER'        },
		OTHER_MAC:     { OS: OS_TYPE.MAC,     TYPE: 'OTHER'        },
		OTHER:         { OS: OS_TYPE.OTHER,   TYPE: 'OTHER'        }
	}

function getUAData(){
	if (typeof navigator.userAgentData !== 'undefind') {
		const browser = getBrowser(navigator.userAgentData.brands);
		const isMobile = navigator.userAgentData.mobile;
		
		return {
		"browser": browser.brand,
		"browserVersion": browser.version,
		"isMobile": isMobile
		}
	}else{
		return null;
	}
}

function isTablet()
{
	if (typeof navigator.userAgentData !== 'undefind') {
		if(navigator.userAgentData.mobile || getClientOS() === SMARTOS_TYPE.ANDROID){
			return true;
		}
	}
	return false;
}

function isMobile()
{
	return isTablet();
}