@kalbi/zeicheck 0.1.0

package/dist/chunk-LZZKQ7B2.js

@@ -0,0 +1,994 @@
+import { createRequire } from 'module'; const require = createRequire(import.meta.url);
+
+// src/models/types.ts
+function yen(n) {
+  return Math.trunc(n);
+}
+var FormType = /* @__PURE__ */ ((FormType3) => {
+  FormType3["ABA"] = "ABA";
+  FormType3["ABB"] = "ABB";
+  FormType3["VCA"] = "VCA";
+  return FormType3;
+})(FormType || {});
+
+// src/parser/xtx-reader.ts
+import { readFile } from "fs/promises";
+import { XMLParser } from "fast-xml-parser";
+var parser = new XMLParser({
+  ignoreAttributes: false,
+  attributeNamePrefix: "@_",
+  isArray: (_name, jpath) => {
+    return jpath === "DataRoot.FormData" || /\.FormData\.Field$/.test(jpath);
+  }
+});
+function parseXml(xml) {
+  const result = parser.parse(xml);
+  const root = result.DataRoot;
+  if (!root) {
+    throw new Error("Invalid xtx: missing DataRoot element");
+  }
+  const formDataArray = root.FormData ?? [];
+  const forms = formDataArray.map((fd) => {
+    const fields = /* @__PURE__ */ new Map();
+    const xmlFields = fd.Field ?? [];
+    for (const field of xmlFields) {
+      const value = field["#text"] != null ? String(field["#text"]) : "";
+      fields.set(field["@_id"], value);
+    }
+    return {
+      formType: fd["@_id"],
+      fields
+    };
+  });
+  return { forms, rawXml: xml };
+}
+function readXtxString(xml) {
+  return parseXml(xml);
+}
+async function readXtxFile(filePath) {
+  const xml = await readFile(filePath, "utf-8");
+  return parseXml(xml);
+}
+
+// src/parser/form-detector.ts
+var knownForms = /* @__PURE__ */ new Map([
+  ["ABA", "ABA" /* ABA */],
+  ["ABB", "ABB" /* ABB */],
+  ["VCA", "VCA" /* VCA */]
+]);
+function detectForms(parsed) {
+  const detected = [];
+  for (const form of parsed.forms) {
+    const formType = knownForms.get(form.formType);
+    if (formType !== void 0) {
+      detected.push(formType);
+    }
+  }
+  return detected;
+}
+
+// src/parser/normalizer.ts
+function yenField(fields, code) {
+  const raw = fields.get(code);
+  return yen(raw ? Number(raw) : 0);
+}
+function accountBalance(fields, openingCode, closingCode) {
+  return {
+    opening: yenField(fields, openingCode),
+    closing: yenField(fields, closingCode)
+  };
+}
+function getFormFields(parsed, formType) {
+  const form = parsed.forms.find((f) => f.formType === formType);
+  return form?.fields ?? /* @__PURE__ */ new Map();
+}
+function buildIncomeStatement(vca) {
+  return {
+    revenue: yenField(vca, "ITA_VCA0010"),
+    cogs: {
+      openingInventory: yenField(vca, "ITA_VCA0020"),
+      purchases: yenField(vca, "ITA_VCA0030"),
+      closingInventory: yenField(vca, "ITA_VCA0040"),
+      total: yenField(vca, "ITA_VCA0050")
+    },
+    grossProfit: yenField(vca, "ITA_VCA0060"),
+    expenses: {
+      taxes: yenField(vca, "ITA_VCA0100"),
+      insurance: yenField(vca, "ITA_VCA0110"),
+      repairs: yenField(vca, "ITA_VCA0120"),
+      depreciation: yenField(vca, "ITA_VCA0130"),
+      welfare: yenField(vca, "ITA_VCA0140"),
+      salaries: yenField(vca, "ITA_VCA0150"),
+      outsourcing: yenField(vca, "ITA_VCA0160"),
+      interest: yenField(vca, "ITA_VCA0170"),
+      rent: yenField(vca, "ITA_VCA0180"),
+      retirement: yenField(vca, "ITA_VCA0190"),
+      utilities: yenField(vca, "ITA_VCA0200"),
+      travel: yenField(vca, "ITA_VCA0210"),
+      communication: yenField(vca, "ITA_VCA0220"),
+      advertising: yenField(vca, "ITA_VCA0230"),
+      entertainment: yenField(vca, "ITA_VCA0240"),
+      consumables: yenField(vca, "ITA_VCA0250"),
+      miscellaneous: yenField(vca, "ITA_VCA0260"),
+      otherExpenses: yenField(vca, "ITA_VCA0270")
+    },
+    totalExpenses: yenField(vca, "ITA_VCA0280"),
+    operatingIncome: yenField(vca, "ITA_VCA0290")
+  };
+}
+function buildBalanceSheet(vca) {
+  return {
+    // Assets
+    cash: accountBalance(vca, "ITA_VCA1010", "ITA_VCA1210"),
+    deposits: accountBalance(vca, "ITA_VCA1020", "ITA_VCA1220"),
+    accountsReceivable: accountBalance(vca, "ITA_VCA1030", "ITA_VCA1230"),
+    inventory: accountBalance(vca, "ITA_VCA1040", "ITA_VCA1240"),
+    otherCurrentAssets: accountBalance(vca, "ITA_VCA1050", "ITA_VCA1250"),
+    buildings: accountBalance(vca, "ITA_VCA1060", "ITA_VCA1260"),
+    buildingImprovements: accountBalance(vca, "ITA_VCA1070", "ITA_VCA1270"),
+    machinery: accountBalance(vca, "ITA_VCA1080", "ITA_VCA1280"),
+    vehicles: accountBalance(vca, "ITA_VCA1090", "ITA_VCA1290"),
+    tools: accountBalance(vca, "ITA_VCA1100", "ITA_VCA1300"),
+    land: accountBalance(vca, "ITA_VCA1110", "ITA_VCA1310"),
+    otherFixedAssets: accountBalance(vca, "ITA_VCA1120", "ITA_VCA1320"),
+    accumulatedDepreciation: accountBalance(vca, "ITA_VCA1130", "ITA_VCA1330"),
+    assetsTotal: accountBalance(vca, "ITA_VCA1140", "ITA_VCA1340"),
+    // Liabilities
+    accountsPayable: accountBalance(vca, "ITA_VCA1410", "ITA_VCA1510"),
+    borrowings: accountBalance(vca, "ITA_VCA1420", "ITA_VCA1520"),
+    otherCurrentLiabilities: accountBalance(vca, "ITA_VCA1430", "ITA_VCA1530"),
+    liabilitiesTotal: accountBalance(vca, "ITA_VCA1440", "ITA_VCA1540"),
+    // Equity
+    ownerEquity: accountBalance(vca, "ITA_VCA1610", "ITA_VCA1710"),
+    ownerDrawings: accountBalance(vca, "ITA_VCA1620", "ITA_VCA1720"),
+    ownerContributions: accountBalance(vca, "ITA_VCA1630", "ITA_VCA1730"),
+    retainedEarnings: yenField(vca, "ITA_VCA1640"),
+    equityTotal: accountBalance(vca, "ITA_VCA1650", "ITA_VCA1750")
+  };
+}
+function buildTaxFormA(aba) {
+  return {
+    businessIncome: yenField(aba, "ITA_ABA0010"),
+    realEstateIncome: yenField(aba, "ITA_ABA0020"),
+    otherIncome: yenField(aba, "ITA_ABA0030"),
+    businessProfit: yenField(aba, "ITA_ABA0110"),
+    realEstateProfit: yenField(aba, "ITA_ABA0120"),
+    totalIncome: yenField(aba, "ITA_ABA0130"),
+    totalDeductions: yenField(aba, "ITA_ABA0280"),
+    blueReturnDeduction: yenField(aba, "ITA_ABA0290"),
+    taxableIncome: yenField(aba, "ITA_ABA0310"),
+    incomeTax: yenField(aba, "ITA_ABA0320"),
+    taxDue: yenField(aba, "ITA_ABA0360")
+  };
+}
+function buildTaxFormB(abb) {
+  return {
+    incomeDetails: [
+      {
+        type: abb.get("ITA_ABB0010") ?? "",
+        payer: abb.get("ITA_ABB0020") ?? "",
+        amount: yenField(abb, "ITA_ABB0030"),
+        withheld: yenField(abb, "ITA_ABB0040")
+      }
+    ],
+    socialInsurance: yenField(abb, "ITA_ABB0110"),
+    smallBusinessMutualAid: yenField(abb, "ITA_ABB0120"),
+    lifeInsurance: yenField(abb, "ITA_ABB0130"),
+    earthquakeInsurance: yenField(abb, "ITA_ABB0140"),
+    spouseDeduction: yenField(abb, "ITA_ABB0210"),
+    dependentDeduction: yenField(abb, "ITA_ABB0220"),
+    basicDeduction: yenField(abb, "ITA_ABB0230")
+  };
+}
+function buildDefaultFiscalYear() {
+  return {
+    nengo: 5,
+    year: 2023,
+    startDate: "2023-01-01",
+    endDate: "2023-12-31"
+  };
+}
+function buildEmptyDepreciationSchedule() {
+  return {
+    assets: [],
+    totalDepreciation: yen(0),
+    totalBusinessDepreciation: yen(0)
+  };
+}
+function normalize(parsed) {
+  const vca = getFormFields(parsed, "VCA");
+  const aba = getFormFields(parsed, "ABA");
+  const abb = getFormFields(parsed, "ABB");
+  const formTypes = detectForms(parsed);
+  return {
+    fiscalYear: buildDefaultFiscalYear(),
+    incomeStatement: buildIncomeStatement(vca),
+    balanceSheet: buildBalanceSheet(vca),
+    taxFormA: buildTaxFormA(aba),
+    taxFormB: buildTaxFormB(abb),
+    depreciationSchedule: buildEmptyDepreciationSchedule(),
+    metadata: {
+      filePath: "",
+      formTypes
+    }
+  };
+}
+
+// src/parser/index.ts
+async function parseXtxFile(filePath) {
+  const parsed = await readXtxFile(filePath);
+  const taxReturn = normalize(parsed);
+  return {
+    ...taxReturn,
+    metadata: { ...taxReturn.metadata, filePath }
+  };
+}
+function parseXtxString(xml) {
+  const parsed = readXtxString(xml);
+  return normalize(parsed);
+}
+
+// src/rules/rule-runner.ts
+var severityOrder = {
+  error: 0,
+  warning: 1,
+  info: 2,
+  off: 3
+};
+function runRules(rules, ctx) {
+  const diagnostics = [];
+  for (const rule of rules) {
+    const configEntry = ctx.config.rules[rule.meta.id];
+    const severity = Array.isArray(configEntry) ? configEntry[0] : configEntry ?? rule.meta.severity;
+    if (severity === "off") continue;
+    const results = rule.check(ctx);
+    for (const diag of results) {
+      diagnostics.push({ ...diag, severity });
+    }
+  }
+  diagnostics.sort((a, b) => severityOrder[a.severity] - severityOrder[b.severity]);
+  return diagnostics;
+}
+
+// src/utils/monetary.ts
+function formatYen(a) {
+  return a.toLocaleString("ja-JP");
+}
+
+// src/rules/balance-sheet/bs-equation.ts
+var bsEquationRule = {
+  meta: {
+    id: "balance-sheet/equation",
+    name: "Balance Sheet Equation",
+    description: "\u8CC7\u7523\u5408\u8A08 = \u8CA0\u50B5\u5408\u8A08 + \u8CC7\u672C\u5408\u8A08 \u3092\u691C\u8A3C\u3059\u308B",
+    severity: "error"
+  },
+  check(ctx) {
+    const bs = ctx.taxReturn.balanceSheet;
+    const diagnostics = [];
+    const closingAssets = bs.assetsTotal.closing;
+    const closingLiabilities = bs.liabilitiesTotal.closing;
+    const closingEquity = bs.equityTotal.closing;
+    if (closingAssets !== closingLiabilities + closingEquity) {
+      diagnostics.push({
+        ruleId: "balance-sheet/equation",
+        severity: "error",
+        message: `\u671F\u672B\u6B8B\u9AD8: \u8CC7\u7523\u5408\u8A08(${formatYen(closingAssets)}) \u2260 \u8CA0\u50B5\u5408\u8A08(${formatYen(closingLiabilities)}) + \u8CC7\u672C\u5408\u8A08(${formatYen(closingEquity)})`
+      });
+    }
+    const openingAssets = bs.assetsTotal.opening;
+    const openingLiabilities = bs.liabilitiesTotal.opening;
+    const openingEquity = bs.equityTotal.opening;
+    if (openingAssets !== openingLiabilities + openingEquity) {
+      diagnostics.push({
+        ruleId: "balance-sheet/equation",
+        severity: "error",
+        message: `\u671F\u9996\u6B8B\u9AD8: \u8CC7\u7523\u5408\u8A08(${formatYen(openingAssets)}) \u2260 \u8CA0\u50B5\u5408\u8A08(${formatYen(openingLiabilities)}) + \u8CC7\u672C\u5408\u8A08(${formatYen(openingEquity)})`
+      });
+    }
+    return diagnostics;
+  }
+};
+
+// src/rules/income-statement/pl-arithmetic-chain.ts
+var plArithmeticChainRule = {
+  meta: {
+    id: "income-statement/pl-chain",
+    name: "P/L Arithmetic Chain",
+    description: "\u640D\u76CA\u8A08\u7B97\u66F8\u306E\u8A08\u7B97\u9023\u9396\u3092\u691C\u8A3C\u3059\u308B",
+    severity: "error"
+  },
+  check(ctx) {
+    const pl = ctx.taxReturn.incomeStatement;
+    const diagnostics = [];
+    const expectedGross = pl.revenue - pl.cogs.total;
+    if (pl.grossProfit !== expectedGross) {
+      diagnostics.push({
+        ruleId: "income-statement/pl-chain",
+        severity: "error",
+        message: `\u58F2\u4E0A\u7DCF\u5229\u76CA(${formatYen(pl.grossProfit)}) \u2260 \u58F2\u4E0A(${formatYen(pl.revenue)}) - \u58F2\u4E0A\u539F\u4FA1(${formatYen(pl.cogs.total)})`
+      });
+    }
+    const expectedOperating = pl.grossProfit - pl.totalExpenses;
+    if (pl.operatingIncome !== expectedOperating) {
+      diagnostics.push({
+        ruleId: "income-statement/pl-chain",
+        severity: "error",
+        message: `\u6240\u5F97\u91D1\u984D(${formatYen(pl.operatingIncome)}) \u2260 \u58F2\u4E0A\u7DCF\u5229\u76CA(${formatYen(pl.grossProfit)}) - \u7D4C\u8CBB\u5408\u8A08(${formatYen(pl.totalExpenses)})`
+      });
+    }
+    return diagnostics;
+  }
+};
+
+// src/rules/income-statement/cogs-calculation.ts
+var cogsCalculationRule = {
+  meta: {
+    id: "income-statement/cogs",
+    name: "COGS Calculation",
+    description: "\u58F2\u4E0A\u539F\u4FA1\u306E\u8A08\u7B97\u3092\u691C\u8A3C\u3059\u308B",
+    severity: "error"
+  },
+  check(ctx) {
+    const cogs = ctx.taxReturn.incomeStatement.cogs;
+    if (cogs.openingInventory === 0 && cogs.purchases === 0 && cogs.closingInventory === 0 && cogs.total === 0) {
+      return [];
+    }
+    const expected = cogs.openingInventory + cogs.purchases - cogs.closingInventory;
+    if (cogs.total !== expected) {
+      return [
+        {
+          ruleId: "income-statement/cogs",
+          severity: "error",
+          message: `\u58F2\u4E0A\u539F\u4FA1\u5408\u8A08(${formatYen(cogs.total)}) \u2260 \u671F\u9996\u68DA\u5378\u9AD8(${formatYen(cogs.openingInventory)}) + \u4ED5\u5165\u91D1\u984D(${formatYen(cogs.purchases)}) - \u671F\u672B\u68DA\u5378\u9AD8(${formatYen(cogs.closingInventory)})`
+        }
+      ];
+    }
+    return [];
+  }
+};
+
+// src/rules/income-statement/expense-total.ts
+var expenseTotalRule = {
+  meta: {
+    id: "income-statement/expense-total",
+    name: "Expense Total",
+    description: "\u7D4C\u8CBB\u5408\u8A08\u304C\u5404\u7D4C\u8CBB\u9805\u76EE\u306E\u5408\u8A08\u3068\u4E00\u81F4\u3059\u308B\u304B\u691C\u8A3C\u3059\u308B",
+    severity: "error"
+  },
+  check(ctx) {
+    const exp = ctx.taxReturn.incomeStatement.expenses;
+    const computed = exp.salaries + exp.outsourcing + exp.retirement + exp.rent + exp.interest + exp.taxes + exp.insurance + exp.repairs + exp.consumables + exp.depreciation + exp.welfare + exp.utilities + exp.travel + exp.communication + exp.advertising + exp.entertainment + exp.miscellaneous + exp.otherExpenses;
+    const totalExpenses = ctx.taxReturn.incomeStatement.totalExpenses;
+    if (totalExpenses !== computed) {
+      return [
+        {
+          ruleId: "income-statement/expense-total",
+          severity: "error",
+          message: `\u7D4C\u8CBB\u5408\u8A08(${formatYen(totalExpenses)}) \u2260 \u5404\u7D4C\u8CBB\u9805\u76EE\u306E\u5408\u8A08(${formatYen(computed)})`
+        }
+      ];
+    }
+    return [];
+  }
+};
+
+// src/rules/cross-statement/bs-pl-bridge.ts
+var bsPlBridgeRule = {
+  meta: {
+    id: "cross-statement/bs-pl-bridge",
+    name: "BS-PL Bridge",
+    description: "\u8CB8\u501F\u5BFE\u7167\u8868\u306E\u9752\u8272\u7533\u544A\u7279\u5225\u63A7\u9664\u524D\u306E\u6240\u5F97\u91D1\u984D\u3068\u640D\u76CA\u8A08\u7B97\u66F8\u306E\u6240\u5F97\u91D1\u984D\u306E\u4E00\u81F4\u3092\u691C\u8A3C\u3059\u308B",
+    severity: "error"
+  },
+  check(ctx) {
+    const bsRetained = ctx.taxReturn.balanceSheet.retainedEarnings;
+    const plOperating = ctx.taxReturn.incomeStatement.operatingIncome;
+    if (bsRetained !== plOperating) {
+      return [
+        {
+          ruleId: "cross-statement/bs-pl-bridge",
+          severity: "error",
+          message: `\u640D\u76CA\u8A08\u7B97\u66F8\u306E\u6240\u5F97\u91D1\u984D(${formatYen(plOperating)}) \u2260 \u8CB8\u501F\u5BFE\u7167\u8868\u306E\u9752\u8272\u7533\u544A\u7279\u5225\u63A7\u9664\u524D\u306E\u6240\u5F97\u91D1\u984D(${formatYen(bsRetained)})`
+        }
+      ];
+    }
+    return [];
+  }
+};
+
+// src/rules/balance-sheet/opening-owner-equity.ts
+var openingOwnerEquityRule = {
+  meta: {
+    id: "balance-sheet/opening-owner-equity",
+    name: "\u4E8B\u696D\u4E3B\u8CB8\u501F \u671F\u9996\u6B8B\u9AD8\u30BC\u30ED",
+    description: "\u4E8B\u696D\u4E3B\u8CB8\u3068\u4E8B\u696D\u4E3B\u501F\u306F\u6BCE\u671F\u9996\u306B\u5143\u5165\u91D1\u3078\u632F\u66FF\u3055\u308C\u308B\u305F\u3081\u3001\u671F\u9996\u6B8B\u9AD8\u306F0\u5186\u3067\u3042\u308B\u3079\u304D\u3067\u3059\u3002",
+    severity: "error"
+  },
+  check(ctx) {
+    const diagnostics = [];
+    const bs = ctx.taxReturn.balanceSheet;
+    if (bs.ownerDrawings.opening !== 0) {
+      diagnostics.push({
+        ruleId: this.meta.id,
+        severity: this.meta.severity,
+        message: `\u4E8B\u696D\u4E3B\u8CB8\u306E\u671F\u9996\u6B8B\u9AD8\u304C0\u3067\u306F\u3042\u308A\u307E\u305B\u3093: ${formatYen(bs.ownerDrawings.opening)}`
+      });
+    }
+    if (bs.ownerContributions.opening !== 0) {
+      diagnostics.push({
+        ruleId: this.meta.id,
+        severity: this.meta.severity,
+        message: `\u4E8B\u696D\u4E3B\u501F\u306E\u671F\u9996\u6B8B\u9AD8\u304C0\u3067\u306F\u3042\u308A\u307E\u305B\u3093: ${formatYen(bs.ownerContributions.opening)}`
+      });
+    }
+    return diagnostics;
+  }
+};
+
+// src/rules/balance-sheet/motoire-kin-formula.ts
+var motoireKinFormulaRule = {
+  meta: {
+    id: "balance-sheet/motoire-kin-formula",
+    name: "\u5143\u5165\u91D1\u7E70\u8D8A\u8A08\u7B97",
+    description: "\u5143\u5165\u91D1(\u5F53\u671F) = \u5143\u5165\u91D1(\u524D\u671F) + \u9752\u8272\u7533\u544A\u7279\u5225\u63A7\u9664\u524D\u6240\u5F97(\u524D\u671F) + \u4E8B\u696D\u4E3B\u501F(\u524D\u671F\u672B) - \u4E8B\u696D\u4E3B\u8CB8(\u524D\u671F\u672B) \u3067\u3042\u308B\u3079\u304D\u3067\u3059\u3002\u524D\u5E74\u30C7\u30FC\u30BF\u304C\u5FC5\u8981\u3067\u3059\u3002",
+    severity: "error"
+  },
+  check(ctx) {
+    if (!ctx.priorYear) return [];
+    const priorBs = ctx.priorYear.balanceSheet;
+    const currentBs = ctx.taxReturn.balanceSheet;
+    const expected = yen(
+      priorBs.ownerEquity.opening + priorBs.retainedEarnings + priorBs.ownerContributions.closing - priorBs.ownerDrawings.closing
+    );
+    const actual = currentBs.ownerEquity.opening;
+    if (actual !== expected) {
+      return [
+        {
+          ruleId: this.meta.id,
+          severity: this.meta.severity,
+          message: `\u5143\u5165\u91D1\u306E\u671F\u9996\u6B8B\u9AD8(${formatYen(actual)}) \u2260 \u7E70\u8D8A\u8A08\u7B97\u984D(${formatYen(expected)})`,
+          details: `\u8A08\u7B97\u5F0F: \u5143\u5165\u91D1(\u524D\u671F\u9996)(${formatYen(priorBs.ownerEquity.opening)}) + \u6240\u5F97(\u524D\u671F)(${formatYen(priorBs.retainedEarnings)}) + \u4E8B\u696D\u4E3B\u501F(\u524D\u671F\u672B)(${formatYen(priorBs.ownerContributions.closing)}) - \u4E8B\u696D\u4E3B\u8CB8(\u524D\u671F\u672B)(${formatYen(priorBs.ownerDrawings.closing)})`
+        }
+      ];
+    }
+    return [];
+  }
+};
+
+// src/rules/balance-sheet/non-negative-cash.ts
+var nonNegativeCashRule = {
+  meta: {
+    id: "balance-sheet/non-negative-cash",
+    name: "\u73FE\u91D1\u6B8B\u9AD8\u306E\u975E\u8CA0\u30C1\u30A7\u30C3\u30AF",
+    description: "\u73FE\u91D1\u6B8B\u9AD8\u306F0\u4EE5\u4E0A\u3067\u3042\u308B\u3079\u304D\u3067\u3059\u3002\u30DE\u30A4\u30CA\u30B9\u6B8B\u9AD8\u306F\u8A18\u5E33\u30DF\u30B9\u306E\u53EF\u80FD\u6027\u304C\u3042\u308A\u307E\u3059\u3002",
+    severity: "warning"
+  },
+  check(ctx) {
+    const diagnostics = [];
+    const bs = ctx.taxReturn.balanceSheet;
+    if (bs.cash.opening < 0) {
+      diagnostics.push({
+        ruleId: this.meta.id,
+        severity: this.meta.severity,
+        message: `\u73FE\u91D1\u306E\u671F\u9996\u6B8B\u9AD8\u304C\u30DE\u30A4\u30CA\u30B9\u3067\u3059: ${formatYen(bs.cash.opening)}`
+      });
+    }
+    if (bs.cash.closing < 0) {
+      diagnostics.push({
+        ruleId: this.meta.id,
+        severity: this.meta.severity,
+        message: `\u73FE\u91D1\u306E\u671F\u672B\u6B8B\u9AD8\u304C\u30DE\u30A4\u30CA\u30B9\u3067\u3059: ${formatYen(bs.cash.closing)}`
+      });
+    }
+    return diagnostics;
+  }
+};
+
+// src/rules/deductions/blue-deduction-cap.ts
+var blueDeductionCapRule = {
+  meta: {
+    id: "deductions/blue-deduction-cap",
+    name: "\u9752\u8272\u63A7\u9664\u4E0A\u9650\u30C1\u30A7\u30C3\u30AF",
+    description: "\u9752\u8272\u7533\u544A\u7279\u5225\u63A7\u9664\u984D\u306F\u3001\u63A7\u9664\u524D\u306E\u6240\u5F97\u91D1\u984D\u3092\u8D85\u3048\u308B\u3053\u3068\u306F\u3067\u304D\u307E\u305B\u3093\u3002\u6240\u5F97\u3092\u8D85\u3048\u308B\u5834\u5408\u306F\u6240\u5F97\u91D1\u984D\u304C\u4E0A\u9650\u3068\u306A\u308A\u307E\u3059\u3002",
+    severity: "warning"
+  },
+  check(ctx) {
+    const deduction = ctx.taxReturn.taxFormA.blueReturnDeduction;
+    const income = ctx.taxReturn.incomeStatement.operatingIncome;
+    if (deduction > income) {
+      return [
+        {
+          ruleId: this.meta.id,
+          severity: this.meta.severity,
+          message: `\u9752\u8272\u7533\u544A\u7279\u5225\u63A7\u9664\u984D(${formatYen(deduction)}) > \u63A7\u9664\u524D\u6240\u5F97(${formatYen(income)})`,
+          details: "\u9752\u8272\u7533\u544A\u7279\u5225\u63A7\u9664\u984D\u306F\u63A7\u9664\u524D\u6240\u5F97\u91D1\u984D\u304C\u4E0A\u9650\u3067\u3059\u3002\u6240\u5F97\u304C\u5C11\u306A\u3044\u5834\u5408\u306F\u6240\u5F97\u91D1\u984D\u307E\u3067\u3057\u304B\u63A7\u9664\u3067\u304D\u307E\u305B\u3093\u3002"
+        }
+      ];
+    }
+    return [];
+  }
+};
+
+// src/rules/deductions/blue-deduction-eligibility.ts
+var blueDeductionEligibilityRule = {
+  meta: {
+    id: "deductions/blue-deduction-eligibility",
+    name: "\u9752\u8272\u63A7\u966465\u4E07\u5186\u9069\u7528\u8981\u4EF6",
+    description: "65\u4E07\u5186\u306E\u9752\u8272\u7533\u544A\u7279\u5225\u63A7\u9664\u306B\u306Fe-Tax\u306B\u3088\u308B\u7533\u544A\u307E\u305F\u306F\u96FB\u5B50\u5E33\u7C3F\u4FDD\u5B58\u304C\u5FC5\u8981\u3067\u3059\uFF08\u4EE4\u548C2\u5E74\u5206\u4EE5\u964D\uFF09\u3002\u8981\u4EF6\u3092\u6E80\u305F\u3055\u306A\u3044\u5834\u5408\u306F55\u4E07\u5186\u304C\u4E0A\u9650\u3067\u3059\u3002",
+    severity: "info"
+  },
+  check(ctx) {
+    const deduction = ctx.taxReturn.taxFormA.blueReturnDeduction;
+    const limit55 = yen(55e4);
+    const limit65 = yen(65e4);
+    if (deduction > limit55 && deduction <= limit65) {
+      return [
+        {
+          ruleId: this.meta.id,
+          severity: this.meta.severity,
+          message: `\u9752\u8272\u7533\u544A\u7279\u5225\u63A7\u9664\u984D\u304C${formatYen(limit65)}\u3067\u3059\u3002e-Tax\u7533\u544A\u307E\u305F\u306F\u96FB\u5B50\u5E33\u7C3F\u4FDD\u5B58\u306E\u8981\u4EF6\u3092\u78BA\u8A8D\u3057\u3066\u304F\u3060\u3055\u3044\u3002`,
+          details: "\u4EE4\u548C2\u5E74\u5206\u4EE5\u964D\u300165\u4E07\u5186\u63A7\u9664\u306B\u306Fe-Tax\u306B\u3088\u308B\u78BA\u5B9A\u7533\u544A\u306E\u9001\u4FE1\u3001\u307E\u305F\u306F\u96FB\u5B50\u5E33\u7C3F\u4FDD\u5B58\u6CD5\u306B\u57FA\u3065\u304F\u96FB\u5B50\u5E33\u7C3F\u306E\u5099\u4ED8\u3051\u304A\u3088\u3073\u4FDD\u5B58\u304C\u5FC5\u8981\u3067\u3059\u3002\u8981\u4EF6\u3092\u6E80\u305F\u3055\u306A\u3044\u5834\u5408\u306F55\u4E07\u5186\u304C\u4E0A\u9650\u3068\u306A\u308A\u307E\u3059\u3002"
+        }
+      ];
+    }
+    return [];
+  }
+};
+
+// src/rules/depreciation/useful-life-rates.ts
+var COMMON_USEFUL_LIVES = {
+  \u30D1\u30BD\u30B3\u30F3: [4],
+  \u30B5\u30FC\u30D0\u30FC: [5],
+  \u666E\u901A\u81EA\u52D5\u8ECA: [6],
+  \u8EFD\u81EA\u52D5\u8ECA: [4],
+  \u6728\u9020\u5EFA\u7269: [22],
+  \u9244\u7B4B\u30B3\u30F3\u30AF\u30EA\u30FC\u30C8\u5EFA\u7269: [47],
+  \u91D1\u5C5E\u88FD\u5BB6\u5177: [15]
+};
+var usefulLifeRatesRule = {
+  meta: {
+    id: "depreciation/useful-life-rates",
+    name: "\u6CD5\u5B9A\u8010\u7528\u5E74\u6570\u30C1\u30A7\u30C3\u30AF",
+    description: "\u6E1B\u4FA1\u511F\u5374\u8CC7\u7523\u306E\u8010\u7528\u5E74\u6570\u304C\u6CD5\u5B9A\u8010\u7528\u5E74\u6570\u30C6\u30FC\u30D6\u30EB\u3068\u4E00\u81F4\u3059\u308B\u304B\u78BA\u8A8D\u3057\u307E\u3059\u3002",
+    severity: "warning"
+  },
+  check(ctx) {
+    const diagnostics = [];
+    const assets = ctx.taxReturn.depreciationSchedule.assets;
+    for (const asset of assets) {
+      for (const [keyword, validLives] of Object.entries(COMMON_USEFUL_LIVES)) {
+        if (asset.name.includes(keyword) && !validLives.includes(asset.usefulLife)) {
+          diagnostics.push({
+            ruleId: this.meta.id,
+            severity: this.meta.severity,
+            message: `\u300C${asset.name}\u300D\u306E\u8010\u7528\u5E74\u6570(${asset.usefulLife}\u5E74)\u304C\u6CD5\u5B9A\u8010\u7528\u5E74\u6570(${validLives.join("/")}\u5E74)\u3068\u7570\u306A\u308A\u307E\u3059`
+          });
+        }
+      }
+    }
+    return diagnostics;
+  }
+};
+
+// src/rules/depreciation/small-asset-threshold.ts
+var smallAssetThresholdRule = {
+  meta: {
+    id: "depreciation/small-asset-threshold",
+    name: "\u5C11\u984D\u8CC7\u7523\u306E\u511F\u5374\u65B9\u6CD5\u30C1\u30A7\u30C3\u30AF",
+    description: "\u53D6\u5F97\u4FA1\u984D10\u4E07\u5186\u4EE5\u4E0B\u306F\u5168\u984D\u7D4C\u8CBB\u300110\u4E07\u5186\u8D8530\u4E07\u5186\u4EE5\u4E0B\u306F\u5C11\u984D\u6E1B\u4FA1\u511F\u5374\u8CC7\u7523\u306E\u7279\u4F8B\uFF08\u9752\u8272\u7533\u544A\u8005\uFF09\u304C\u9069\u7528\u53EF\u80FD\u3067\u3059\u3002",
+    severity: "warning"
+  },
+  check(ctx) {
+    const diagnostics = [];
+    const assets = ctx.taxReturn.depreciationSchedule.assets;
+    const threshold10 = yen(1e5);
+    const threshold30 = yen(3e5);
+    for (const asset of assets) {
+      if (asset.acquisitionCost <= threshold10 && asset.usefulLife > 1) {
+        diagnostics.push({
+          ruleId: this.meta.id,
+          severity: this.meta.severity,
+          message: `\u300C${asset.name}\u300D(\u53D6\u5F97\u4FA1\u984D${formatYen(asset.acquisitionCost)})\u306F10\u4E07\u5186\u4EE5\u4E0B\u306E\u305F\u3081\u3001\u5168\u984D\u7D4C\u8CBB\u8A08\u4E0A\u304C\u53EF\u80FD\u3067\u3059`
+        });
+      }
+      if (asset.acquisitionCost > threshold10 && asset.acquisitionCost <= threshold30 && asset.depreciationMethod !== "\u4E00\u62EC\u511F\u5374") {
+        diagnostics.push({
+          ruleId: this.meta.id,
+          severity: this.meta.severity,
+          message: `\u300C${asset.name}\u300D(\u53D6\u5F97\u4FA1\u984D${formatYen(asset.acquisitionCost)})\u306F30\u4E07\u5186\u4EE5\u4E0B\u306E\u305F\u3081\u3001\u5C11\u984D\u6E1B\u4FA1\u511F\u5374\u8CC7\u7523\u306E\u7279\u4F8B\uFF08\u4E00\u62EC\u7D4C\u8CBB\u8A08\u4E0A\uFF09\u304C\u9069\u7528\u53EF\u80FD\u3067\u3059`,
+          details: "\u9752\u8272\u7533\u544A\u8005\u306F\u53D6\u5F97\u4FA1\u984D30\u4E07\u5186\u672A\u6E80\u306E\u6E1B\u4FA1\u511F\u5374\u8CC7\u7523\u306B\u3064\u3044\u3066\u3001\u5E74\u9593\u5408\u8A08300\u4E07\u5186\u307E\u3067\u5168\u984D\u7D4C\u8CBB\u306B\u8A08\u4E0A\u3067\u304D\u307E\u3059\u3002"
+        });
+      }
+    }
+    return diagnostics;
+  }
+};
+
+// src/rules/cross-statement/decision-to-return.ts
+var decisionToReturnRule = {
+  meta: {
+    id: "cross-statement/decision-to-return",
+    name: "\u6C7A\u7B97\u66F8\u2192\u7533\u544A\u66F8 \u8EE2\u8A18\u4E00\u81F4",
+    description: "\u9752\u8272\u7533\u544A\u6C7A\u7B97\u66F8\u306E\u58F2\u4E0A\u91D1\u984D\u30FB\u6240\u5F97\u91D1\u984D\u304C\u7533\u544A\u66F8\u7B2C\u4E00\u8868\u306B\u6B63\u3057\u304F\u8EE2\u8A18\u3055\u308C\u3066\u3044\u308B\u304B\u78BA\u8A8D\u3057\u307E\u3059\u3002",
+    severity: "error"
+  },
+  check(ctx) {
+    const diagnostics = [];
+    const pl = ctx.taxReturn.incomeStatement;
+    const form = ctx.taxReturn.taxFormA;
+    if (pl.revenue !== form.businessIncome) {
+      diagnostics.push({
+        ruleId: this.meta.id,
+        severity: this.meta.severity,
+        message: `\u6C7A\u7B97\u66F8\u306E\u58F2\u4E0A\u91D1\u984D(${formatYen(pl.revenue)}) \u2260 \u7533\u544A\u66F8\u306E\u55B6\u696D\u7B49\u53CE\u5165(${formatYen(form.businessIncome)})`
+      });
+    }
+    const expectedProfit = yen(pl.operatingIncome - form.blueReturnDeduction);
+    if (form.businessProfit !== expectedProfit) {
+      diagnostics.push({
+        ruleId: this.meta.id,
+        severity: this.meta.severity,
+        message: `\u7533\u544A\u66F8\u306E\u55B6\u696D\u7B49\u6240\u5F97(${formatYen(form.businessProfit)}) \u2260 \u6C7A\u7B97\u66F8\u6240\u5F97(${formatYen(pl.operatingIncome)}) - \u9752\u8272\u63A7\u9664(${formatYen(form.blueReturnDeduction)})`,
+        details: `\u671F\u5F85\u5024: ${formatYen(expectedProfit)}`
+      });
+    }
+    return diagnostics;
+  }
+};
+
+// src/rules/cross-statement/depreciation-sum.ts
+var depreciationSumRule = {
+  meta: {
+    id: "cross-statement/depreciation-sum",
+    name: "\u6E1B\u4FA1\u511F\u5374\u8CBB\u5408\u8A08\u306E\u4E00\u81F4",
+    description: "\u6E1B\u4FA1\u511F\u5374\u660E\u7D30\u306E\u5FC5\u8981\u7D4C\u8CBB\u7B97\u5165\u984D\u5408\u8A08\u304C\u640D\u76CA\u8A08\u7B97\u66F8\u306E\u6E1B\u4FA1\u511F\u5374\u8CBB\u3068\u4E00\u81F4\u3059\u308B\u304B\u78BA\u8A8D\u3057\u307E\u3059\u3002",
+    severity: "error"
+  },
+  check(ctx) {
+    const scheduleTotal = ctx.taxReturn.depreciationSchedule.totalBusinessDepreciation;
+    const plDepreciation = ctx.taxReturn.incomeStatement.expenses.depreciation;
+    if (scheduleTotal === 0 && plDepreciation === 0) return [];
+    if (scheduleTotal !== plDepreciation) {
+      return [
+        {
+          ruleId: this.meta.id,
+          severity: this.meta.severity,
+          message: `\u6E1B\u4FA1\u511F\u5374\u660E\u7D30\u306E\u5408\u8A08(${formatYen(scheduleTotal)}) \u2260 P/L\u6E1B\u4FA1\u511F\u5374\u8CBB(${formatYen(plDepreciation)})`
+        }
+      ];
+    }
+    return [];
+  }
+};
+
+// src/rules/continuity/opening-closing-match.ts
+var ACCOUNT_NAMES = {
+  cash: "\u73FE\u91D1",
+  deposits: "\u9810\u91D1",
+  accountsReceivable: "\u58F2\u639B\u91D1",
+  inventory: "\u68DA\u5378\u8CC7\u7523",
+  buildings: "\u5EFA\u7269",
+  vehicles: "\u8ECA\u4E21\u904B\u642C\u5177",
+  tools: "\u5DE5\u5177\u5668\u5177\u5099\u54C1",
+  land: "\u571F\u5730",
+  accountsPayable: "\u8CB7\u639B\u91D1",
+  borrowings: "\u501F\u5165\u91D1",
+  ownerEquity: "\u5143\u5165\u91D1"
+};
+var openingClosingMatchRule = {
+  meta: {
+    id: "continuity/opening-closing-match",
+    name: "\u671F\u9996=\u524D\u671F\u672B \u4E00\u81F4\u30C1\u30A7\u30C3\u30AF",
+    description: "\u5F53\u671F\u306E\u671F\u9996\u6B8B\u9AD8\u304C\u524D\u671F\u306E\u671F\u672B\u6B8B\u9AD8\u3068\u4E00\u81F4\u3059\u308B\u304B\u78BA\u8A8D\u3057\u307E\u3059\u3002\u524D\u5E74\u30C7\u30FC\u30BF\u304C\u5FC5\u8981\u3067\u3059\u3002",
+    severity: "error"
+  },
+  check(ctx) {
+    if (!ctx.priorYear) return [];
+    const diagnostics = [];
+    const currentBs = ctx.taxReturn.balanceSheet;
+    const priorBs = ctx.priorYear.balanceSheet;
+    for (const [key, label] of Object.entries(ACCOUNT_NAMES)) {
+      const current = currentBs[key];
+      const prior = priorBs[key];
+      if (current && prior && typeof current === "object" && "opening" in current && "closing" in prior && current.opening !== prior.closing) {
+        diagnostics.push({
+          ruleId: this.meta.id,
+          severity: this.meta.severity,
+          message: `${label}: \u5F53\u671F\u9996(${formatYen(current.opening)}) \u2260 \u524D\u671F\u672B(${formatYen(prior.closing)})`
+        });
+      }
+    }
+    return diagnostics;
+  }
+};
+
+// src/rules/continuity/year-over-year-change.ts
+var FIELDS_TO_CHECK = [
+  { key: "revenue", label: "\u58F2\u4E0A" },
+  { key: "totalExpenses", label: "\u7D4C\u8CBB\u5408\u8A08" },
+  { key: "operatingIncome", label: "\u6240\u5F97\u91D1\u984D" }
+];
+var yearOverYearChangeRule = {
+  meta: {
+    id: "continuity/year-over-year-change",
+    name: "\u524D\u5E74\u6BD4\u5909\u52D5\u30C1\u30A7\u30C3\u30AF",
+    description: "\u58F2\u4E0A\u30FB\u7D4C\u8CBB\u30FB\u6240\u5F97\u304C\u524D\u5E74\u6BD4\u3067200%\u8D85\u306E\u5897\u52A0\u307E\u305F\u306F80%\u8D85\u306E\u6E1B\u5C11\u304C\u3042\u308B\u5834\u5408\u306B\u8B66\u544A\u3057\u307E\u3059\u3002\u524D\u5E74\u30C7\u30FC\u30BF\u304C\u5FC5\u8981\u3067\u3059\u3002",
+    severity: "warning"
+  },
+  check(ctx) {
+    if (!ctx.priorYear) return [];
+    const diagnostics = [];
+    const currentPl = ctx.taxReturn.incomeStatement;
+    const priorPl = ctx.priorYear.incomeStatement;
+    for (const { key, label } of FIELDS_TO_CHECK) {
+      const current = currentPl[key];
+      const prior = priorPl[key];
+      if (prior === 0) continue;
+      const ratio = current / prior;
+      if (ratio > 3) {
+        diagnostics.push({
+          ruleId: this.meta.id,
+          severity: this.meta.severity,
+          message: `${label}\u304C\u524D\u5E74\u6BD4${Math.round(ratio * 100)}%\u3067\u3059\uFF08${formatYen(prior)} \u2192 ${formatYen(current)}\uFF09`,
+          details: "200%\u3092\u8D85\u3048\u308B\u5927\u5E45\u306A\u5897\u52A0\u304C\u3042\u308A\u307E\u3059\u3002\u8A18\u5E33\u5185\u5BB9\u3092\u3054\u78BA\u8A8D\u304F\u3060\u3055\u3044\u3002"
+        });
+      } else if (ratio < 0.2) {
+        diagnostics.push({
+          ruleId: this.meta.id,
+          severity: this.meta.severity,
+          message: `${label}\u304C\u524D\u5E74\u6BD4${Math.round(ratio * 100)}%\u3067\u3059\uFF08${formatYen(prior)} \u2192 ${formatYen(current)}\uFF09`,
+          details: "80%\u3092\u8D85\u3048\u308B\u5927\u5E45\u306A\u6E1B\u5C11\u304C\u3042\u308A\u307E\u3059\u3002\u8A18\u5E33\u5185\u5BB9\u3092\u3054\u78BA\u8A8D\u304F\u3060\u3055\u3044\u3002"
+        });
+      }
+    }
+    return diagnostics;
+  }
+};
+
+// src/rules/home-office/reasonable-ratio.ts
+var DEFAULT_MAX_RATIO = 0.9;
+var reasonableRatioRule = {
+  meta: {
+    id: "home-office/reasonable-ratio",
+    name: "\u5BB6\u4E8B\u6309\u5206\u7387\u306E\u59A5\u5F53\u6027",
+    description: "\u6E1B\u4FA1\u511F\u5374\u8CC7\u7523\u306E\u4E8B\u696D\u5C02\u7528\u5272\u5408\uFF08\u5BB6\u4E8B\u6309\u5206\u7387\uFF09\u304C\u59A5\u5F53\u306A\u7BC4\u56F2\u5185\u304B\u30C1\u30A7\u30C3\u30AF\u3057\u307E\u3059\u3002\u30C7\u30D5\u30A9\u30EB\u30C8\u306E\u4E0A\u9650\u306F90%\u3067\u3059\u3002",
+    severity: "warning"
+  },
+  check(ctx) {
+    const diagnostics = [];
+    const assets = ctx.taxReturn.depreciationSchedule.assets;
+    const ruleConfig = ctx.config.rules[this.meta.id];
+    let maxRatio = DEFAULT_MAX_RATIO;
+    if (Array.isArray(ruleConfig) && typeof ruleConfig[1]?.maxRatio === "number") {
+      maxRatio = ruleConfig[1].maxRatio;
+    }
+    for (const asset of assets) {
+      if (asset.businessUseRatio > maxRatio) {
+        diagnostics.push({
+          ruleId: this.meta.id,
+          severity: this.meta.severity,
+          message: `\u300C${asset.name}\u300D\u306E\u4E8B\u696D\u5C02\u7528\u5272\u5408(${Math.round(asset.businessUseRatio * 100)}%)\u304C\u4E0A\u9650(${Math.round(maxRatio * 100)}%)\u3092\u8D85\u3048\u3066\u3044\u307E\u3059`,
+          details: "\u5BB6\u4E8B\u6309\u5206\u7387\u304C\u9AD8\u3059\u304E\u308B\u5834\u5408\u3001\u7A0E\u52D9\u8ABF\u67FB\u3067\u5426\u8A8D\u3055\u308C\u308B\u53EF\u80FD\u6027\u304C\u3042\u308A\u307E\u3059\u3002\u5B9F\u614B\u306B\u5373\u3057\u305F\u5272\u5408\u3092\u8A2D\u5B9A\u3057\u3066\u304F\u3060\u3055\u3044\u3002"
+        });
+      }
+    }
+    return diagnostics;
+  }
+};
+
+// src/rules/index.ts
+var ruleRegistry = /* @__PURE__ */ new Map();
+function registerRule(rule) {
+  ruleRegistry.set(rule.meta.id, rule);
+}
+function getAllRules() {
+  return [...ruleRegistry.values()];
+}
+function getRule(id) {
+  return ruleRegistry.get(id);
+}
+registerRule(bsEquationRule);
+registerRule(openingOwnerEquityRule);
+registerRule(motoireKinFormulaRule);
+registerRule(nonNegativeCashRule);
+registerRule(plArithmeticChainRule);
+registerRule(cogsCalculationRule);
+registerRule(expenseTotalRule);
+registerRule(bsPlBridgeRule);
+registerRule(decisionToReturnRule);
+registerRule(depreciationSumRule);
+registerRule(blueDeductionCapRule);
+registerRule(blueDeductionEligibilityRule);
+registerRule(usefulLifeRatesRule);
+registerRule(smallAssetThresholdRule);
+registerRule(openingClosingMatchRule);
+registerRule(yearOverYearChangeRule);
+registerRule(reasonableRatioRule);
+
+// src/config/index.ts
+import { readFile as readFile2 } from "fs/promises";
+import { resolve } from "path";
+
+// src/utils/errors.ts
+var ConfigError = class extends Error {
+  constructor(message, configPath) {
+    super(message);
+    this.configPath = configPath;
+    this.name = "ConfigError";
+  }
+};
+
+// src/config/defaults.ts
+var defaultConfig = {
+  rules: {},
+  format: "stylish",
+  warningsAsErrors: false
+};
+
+// src/config/schema.ts
+import { z } from "zod";
+var severitySchema = z.enum(["error", "warning", "info", "off"]);
+var ruleValueSchema = z.union([
+  severitySchema,
+  z.tuple([severitySchema, z.record(z.unknown())])
+]);
+var configSchema = z.object({
+  rules: z.record(ruleValueSchema).default({}),
+  priorYearFile: z.string().optional(),
+  format: z.enum(["stylish", "json"]).default("stylish"),
+  warningsAsErrors: z.boolean().default(false)
+});
+
+// src/config/index.ts
+async function loadConfig(configPath) {
+  if (!configPath) {
+    const defaultPath = resolve(process.cwd(), ".zeicheckrc.json");
+    try {
+      return await readConfigFile(defaultPath);
+    } catch {
+      return defaultConfig;
+    }
+  }
+  return readConfigFile(configPath);
+}
+async function readConfigFile(filePath) {
+  let raw;
+  try {
+    raw = await readFile2(filePath, "utf-8");
+  } catch {
+    throw new ConfigError(`\u8A2D\u5B9A\u30D5\u30A1\u30A4\u30EB\u304C\u898B\u3064\u304B\u308A\u307E\u305B\u3093: ${filePath}`, filePath);
+  }
+  let parsed;
+  try {
+    parsed = JSON.parse(raw);
+  } catch {
+    throw new ConfigError(
+      `\u8A2D\u5B9A\u30D5\u30A1\u30A4\u30EB\u306EJSON\u89E3\u6790\u306B\u5931\u6557\u3057\u307E\u3057\u305F: ${filePath}`,
+      filePath
+    );
+  }
+  const result = configSchema.safeParse(parsed);
+  if (!result.success) {
+    const issues = result.error.issues.map((i) => `  ${i.path.join(".")}: ${i.message}`).join("\n");
+    throw new ConfigError(
+      `\u8A2D\u5B9A\u30D5\u30A1\u30A4\u30EB\u306E\u30D0\u30EA\u30C7\u30FC\u30B7\u30E7\u30F3\u306B\u5931\u6557\u3057\u307E\u3057\u305F:
+${issues}`,
+      filePath
+    );
+  }
+  return result.data;
+}
+
+// src/cli/formatter/stylish.ts
+import pc from "picocolors";
+function colorSeverity(severity) {
+  switch (severity) {
+    case "error":
+      return pc.red(severity);
+    case "warning":
+      return pc.yellow(severity);
+    case "info":
+      return pc.blue(severity);
+    default:
+      return severity;
+  }
+}
+function padRight(str, len) {
+  return str + " ".repeat(Math.max(0, len - str.length));
+}
+var stylishFormatter = {
+  format(input) {
+    const { filePath, diagnostics } = input;
+    let errorCount = 0;
+    let warningCount = 0;
+    let infoCount = 0;
+    for (const d of diagnostics) {
+      if (d.severity === "error") errorCount++;
+      else if (d.severity === "warning") warningCount++;
+      else if (d.severity === "info") infoCount++;
+    }
+    if (diagnostics.length === 0) {
+      return { output: "", errorCount: 0, warningCount: 0, infoCount: 0 };
+    }
+    const lines = [];
+    lines.push("");
+    lines.push(pc.underline(filePath));
+    lines.push("");
+    const maxRuleIdLen = Math.max(
+      ...diagnostics.map((d) => d.ruleId.length)
+    );
+    const maxSeverityLen = 7;
+    for (const diag of diagnostics) {
+      const ruleId = padRight(diag.ruleId, maxRuleIdLen);
+      const severity = padRight(diag.severity, maxSeverityLen);
+      lines.push(
+        `  ${ruleId}  ${colorSeverity(diag.severity)}${" ".repeat(maxSeverityLen - diag.severity.length)}  ${diag.message}`
+      );
+    }
+    lines.push("");
+    const total = diagnostics.length;
+    const summary = `${pc.bold(errorCount > 0 ? pc.red(`\u2716 ${total} \u4EF6\u306E\u554F\u984C`) : `\u2716 ${total} \u4EF6\u306E\u554F\u984C`)} (${errorCount} errors, ${warningCount} warnings)`;
+    lines.push(summary);
+    return {
+      output: lines.join("\n"),
+      errorCount,
+      warningCount,
+      infoCount
+    };
+  }
+};
+
+// src/cli/formatter/json.ts
+var jsonFormatter = {
+  format(input) {
+    const { filePath, diagnostics } = input;
+    let errorCount = 0;
+    let warningCount = 0;
+    let infoCount = 0;
+    for (const d of diagnostics) {
+      if (d.severity === "error") errorCount++;
+      else if (d.severity === "warning") warningCount++;
+      else if (d.severity === "info") infoCount++;
+    }
+    const output = JSON.stringify(
+      {
+        filePath,
+        diagnostics,
+        summary: {
+          total: diagnostics.length,
+          errors: errorCount,
+          warnings: warningCount,
+          info: infoCount
+        }
+      },
+      null,
+      2
+    );
+    return { output, errorCount, warningCount, infoCount };
+  }
+};
+
+// src/cli/formatter/index.ts
+function getFormatter(name) {
+  switch (name) {
+    case "json":
+      return jsonFormatter;
+    case "stylish":
+    default:
+      return stylishFormatter;
+  }
+}
+
+export {
+  yen,
+  FormType,
+  parseXtxFile,
+  parseXtxString,
+  runRules,
+  getAllRules,
+  getRule,
+  loadConfig,
+  getFormatter
+};
+//# sourceMappingURL=chunk-LZZKQ7B2.js.map