@kansei-link/bantou 0.2.0

package/dist/tax-rules/tax-rule-engine.js

@@ -0,0 +1,449 @@
+// Post-classification tax rule engine.
+//
+// Runs AFTER keyword classifier (Stage 1) or Claude classifier (Stage 2)
+// has assigned a category.  Applies Japanese tax law rules to refine the
+// classification — tax codes, amount-based reclassification, withholding
+// tax calculations, consumption-tax rate selection, and invoice system checks.
+//
+// The engine AUGMENTS the ClassificationResult; it never replaces it.
+// Downstream code merges TaxRuleResult fields back into the pipeline output.
+import fs from 'node:fs';
+import path from 'node:path';
+import { fileURLToPath } from 'node:url';
+import { normalizeMemo } from '../classifier/normalize.js';
+const __filename = fileURLToPath(import.meta.url);
+const __dirname = path.dirname(__filename);
+// ── Helpers ────────────────────────────────────────────────────────
+function defaultDataDir() {
+    const envDir = process.env.COCKPIT_DATA_DIR;
+    if (envDir)
+        return envDir;
+    return path.resolve(__dirname, '../../../../data');
+}
+function containsAny(haystack, needles) {
+    return needles.some((n) => haystack.includes(n));
+}
+// ── Engine ─────────────────────────────────────────────────────────
+export class TaxRuleEngine {
+    config;
+    normalizedOverseas;
+    normalizedDomestic;
+    normalizedJctIndicators;
+    normalizedNewspaper;
+    normalizedFoodBev;
+    normalizedResidential;
+    normalizedOverseasAds;
+    normalizedDomesticAds;
+    normalizedTakeout;
+    normalizedFoodPurchase;
+    normalizedCateringService;
+    constructor(configFile, dataDir) {
+        const dir = dataDir || defaultDataDir();
+        const file = configFile || path.join(dir, 'tax-rules', 'jp-tax-rules-v1.json');
+        if (!fs.existsSync(file)) {
+            throw new Error(`Tax rule config not found at ${file}. ` +
+                `Set COCKPIT_DATA_DIR env var or place data files at the expected path.`);
+        }
+        const raw = fs.readFileSync(file, 'utf8');
+        this.config = JSON.parse(raw);
+        // Pre-normalize all lookup lists once at construction time
+        this.normalizedOverseas = this.config.overseas_saas_providers.map(normalizeMemo);
+        this.normalizedDomestic = this.config.domestic_telecom_providers.map(normalizeMemo);
+        this.normalizedJctIndicators = this.config.jct_indicator_keywords.map(normalizeMemo);
+        this.normalizedNewspaper = this.config.consumption_tax.newspaper_keywords.map(normalizeMemo);
+        this.normalizedFoodBev = this.config.consumption_tax.food_beverage_keywords.map(normalizeMemo);
+        this.normalizedResidential = this.config.consumption_tax.residential_rent_keywords.map(normalizeMemo);
+        // Tier 2: New normalized lists
+        this.normalizedOverseasAds = (this.config.overseas_ad_platforms || []).map(normalizeMemo);
+        this.normalizedDomesticAds = (this.config.domestic_ad_platforms || []).map(normalizeMemo);
+        this.normalizedTakeout = (this.config.consumption_tax.takeout_delivery_keywords || []).map(normalizeMemo);
+        this.normalizedFoodPurchase = (this.config.consumption_tax.food_purchase_keywords || []).map(normalizeMemo);
+        this.normalizedCateringService = (this.config.consumption_tax.catering_with_service_keywords || []).map(normalizeMemo);
+    }
+    // ── Main entry point ──────────────────────────────────────────
+    /**
+     * Apply all post-classification rules to a transaction.
+     * Returns a TaxRuleResult describing any adjustments to make.
+     */
+    applyRules(tx, classification) {
+        const result = {
+            warnings: [],
+            rule_config_version: this.config.version,
+        };
+        if (!classification.classified) {
+            return result; // nothing to refine
+        }
+        // 1. Non-taxable category check (Tier 2: bulk handling for simple categories)
+        if (this.resolveNonTaxableCategory(classification, result)) {
+            return result; // early return — no further rules needed
+        }
+        // 2. Overseas SaaS tax-code correction
+        this.resolveOverseasSaasTaxCode(tx, classification, result);
+        // 3. Overseas advertising tax-code correction (Tier 2)
+        this.resolveOverseasAdTaxCode(tx, classification, result);
+        // 4. Asset capitalisation tier routing
+        this.resolveAssetCapitalization(tx, classification, result);
+        // 5. Withholding tax calculation
+        this.calculateWithholding(tx, classification, result);
+        // 6. Consumption tax rate refinement (only if not already overridden)
+        if (result.tax_code_override === undefined) {
+            this.resolveConsumptionTaxRate(tx, classification, result);
+        }
+        return result;
+    }
+    // ── (a) Non-taxable category bulk handler (Tier 2) ────────────
+    /**
+     * If the category is in the non_taxable_categories list, immediately set
+     * tax_code to 0 with the configured reason. Returns true if handled.
+     */
+    resolveNonTaxableCategory(classification, out) {
+        const catId = classification.category_id ?? '';
+        const nonTaxable = this.config.consumption_tax.non_taxable_categories || [];
+        if (!nonTaxable.includes(catId))
+            return false;
+        const reasons = this.config.consumption_tax.non_taxable_reasons || {};
+        const reason = reasons[catId] || `${catId} — 消費税対象外`;
+        out.tax_code_override = 0;
+        out.tax_code_reason = `${reason}のため税コード0に変更`;
+        out.consumption_tax_rate = 0;
+        out.consumption_tax_reason = reason;
+        return true;
+    }
+    // ── (b) Overseas SaaS tax-code override ───────────────────────
+    /**
+     * If category is "communications" and the keyword/memo matches a known
+     * overseas SaaS provider, override tax_code to 0 (対象外).
+     *
+     * Exception: if the memo contains a JCT indicator (= the overseas provider
+     * is charging Japanese consumption tax via an invoice), keep tax_code 2.
+     */
+    resolveOverseasSaasTaxCode(tx, classification, out) {
+        if (classification.category_id !== 'communications')
+            return;
+        const normalizedMemo = normalizeMemo(tx.memo);
+        const normalizedKeyword = classification.matched_keyword
+            ? normalizeMemo(classification.matched_keyword)
+            : '';
+        // Check domestic providers first — if domestic, no override needed
+        if (this.matchesProvider(normalizedMemo, normalizedKeyword, this.normalizedDomestic)) {
+            return; // domestic telecom -> keep default tax_code (2 = 10%)
+        }
+        // Check overseas providers
+        if (!this.matchesProvider(normalizedMemo, normalizedKeyword, this.normalizedOverseas)) {
+            return; // not a recognised overseas provider
+        }
+        // JCT exception: if memo indicates the provider IS charging JP consumption tax
+        if (containsAny(normalizedMemo, this.normalizedJctIndicators)) {
+            out.warnings.push('海外SaaSだがJCT/消費税/インボイス表記あり — 税コード2(10%)を維持します。適格請求書の確認を推奨。');
+            return;
+        }
+        // Override to tax_code 0 (対象外)
+        out.tax_code_override = 0;
+        out.tax_code_reason =
+            '海外SaaSプロバイダー — 国外取引のため消費税対象外(税コード0)に変更。';
+        out.consumption_tax_rate = 0;
+        out.consumption_tax_reason = '国外取引 — 消費税対象外';
+    }
+    // ── (b2) Overseas advertising tax-code override (Tier 2) ──────
+    /**
+     * If category is "advertising" and the keyword/memo matches a known
+     * overseas ad platform, override tax_code to 0 (対象外).
+     *
+     * Google Ads, Meta Ads etc. are invoiced from overseas entities.
+     * Same JCT exception as overseas SaaS.
+     */
+    resolveOverseasAdTaxCode(tx, classification, out) {
+        if (classification.category_id !== 'advertising')
+            return;
+        if (out.tax_code_override !== undefined)
+            return; // already handled
+        const normalizedMemo = normalizeMemo(tx.memo);
+        const normalizedKeyword = classification.matched_keyword
+            ? normalizeMemo(classification.matched_keyword)
+            : '';
+        // Check domestic ad platforms first
+        if (this.matchesProvider(normalizedMemo, normalizedKeyword, this.normalizedDomesticAds)) {
+            return; // domestic ad platform -> keep default tax_code (2 = 10%)
+        }
+        // Check overseas ad platforms
+        if (!this.matchesProvider(normalizedMemo, normalizedKeyword, this.normalizedOverseasAds)) {
+            return;
+        }
+        // JCT exception
+        if (containsAny(normalizedMemo, this.normalizedJctIndicators)) {
+            out.warnings.push('海外広告プラットフォームだがJCT/消費税/インボイス表記あり — 税コード2(10%)を維持。');
+            return;
+        }
+        out.tax_code_override = 0;
+        out.tax_code_reason =
+            '海外広告プラットフォーム — 国外取引のため消費税対象外(税コード0)に変更。';
+        out.consumption_tax_rate = 0;
+        out.consumption_tax_reason = '国外取引(海外広告) — 消費税対象外';
+    }
+    // ── (c) Asset capitalisation tier routing ─────────────────────
+    /**
+     * If category is "consumables" or "supplies" and the amount is significant,
+     * determine the correct asset capitalisation tier and add warnings.
+     */
+    resolveAssetCapitalization(tx, classification, out) {
+        const catId = classification.category_id ?? '';
+        if (catId !== 'consumables' && catId !== 'supplies')
+            return;
+        const amount = Math.abs(tx.amount);
+        const thresholds = this.config.asset_capitalization;
+        if (amount <= thresholds.expense_max) {
+            // Tier: expense — OK as-is
+            out.asset_tier = 'expense';
+            out.asset_tier_label = '少額経費 (損金算入OK)';
+            return;
+        }
+        if (amount <= thresholds.lump_sum_3yr_max) {
+            // Tier: 一括償却資産 (3-year straight-line)
+            out.asset_tier = 'lump_sum_3yr';
+            out.asset_tier_label = '一括償却資産 (3年均等償却)';
+            out.asset_warning =
+                `金額${amount.toLocaleString()}円: 一括償却資産(3年均等)の可能性あり。税理士確認を推奨。`;
+            out.warnings.push(out.asset_warning);
+            return;
+        }
+        if (amount <= thresholds.sme_immediate_max) {
+            // Tier: 少額減価償却資産 (SME immediate expense)
+            out.asset_tier = 'sme_immediate';
+            out.asset_tier_label = '少額減価償却資産 (中小企業少額特例・即時損金)';
+            out.asset_warning =
+                `金額${amount.toLocaleString()}円: 中小企業少額特例(即時損金算入)の適用可能性あり。` +
+                    `年間合計300万円上限に注意。税理士確認を推奨。`;
+            out.warnings.push(out.asset_warning);
+            return;
+        }
+        // Tier: 固定資産 — must be reclassified
+        out.asset_tier = 'fixed_asset';
+        out.asset_tier_label = '固定資産 (減価償却必要)';
+        out.asset_category_override = 'tools_equipment'; // 工具器具備品
+        out.asset_warning =
+            `金額${amount.toLocaleString()}円: 固定資産として計上が必要です(工具器具備品等)。` +
+                `減価償却が必要 — 必ず税理士レビューを実施してください。`;
+        out.warnings.push(out.asset_warning);
+    }
+    // ── (d) Withholding tax calculation ───────────────────────────
+    /**
+     * For professional_fee category, calculate informational withholding tax
+     * (源泉徴収税額) to help tax accountants verify freee entries.
+     */
+    calculateWithholding(tx, classification, out) {
+        if (classification.category_id !== 'professional_fee')
+            return;
+        const gross = Math.abs(tx.amount);
+        const { bracket_1_ceiling, rate_bracket_1, rate_bracket_2 } = this.config.withholding_tax;
+        let withholdingAmount;
+        let rateDesc;
+        if (gross <= bracket_1_ceiling) {
+            withholdingAmount = Math.floor(gross * rate_bracket_1);
+            rateDesc = `${(rate_bracket_1 * 100).toFixed(2)}% (${bracket_1_ceiling.toLocaleString()}円以下)`;
+        }
+        else {
+            const part1 = Math.floor(bracket_1_ceiling * rate_bracket_1);
+            const part2 = Math.floor((gross - bracket_1_ceiling) * rate_bracket_2);
+            withholdingAmount = part1 + part2;
+            rateDesc =
+                `${bracket_1_ceiling.toLocaleString()}円まで${(rate_bracket_1 * 100).toFixed(2)}% + ` +
+                    `超過分${(rate_bracket_2 * 100).toFixed(2)}%`;
+        }
+        const withholding = {
+            gross_amount: gross,
+            withholding_amount: withholdingAmount,
+            net_amount: gross - withholdingAmount,
+            rate_description: rateDesc,
+        };
+        out.withholding = withholding;
+        out.warnings.push(`源泉徴収税額(税理士参考情報): ${withholdingAmount.toLocaleString()}円 — freee登録値と照合を推奨。`);
+    }
+    // ── (e) Consumption tax rate refinement ───────────────────────
+    /**
+     * Determine the correct consumption tax rate based on category and keywords.
+     *
+     * Decision tree (Tier 2 expanded):
+     * - overseas SaaS/ads -> 0% (handled earlier)
+     * - non-taxable categories -> 0% (handled by resolveNonTaxableCategory)
+     * - books_magazines + newspaper keyword -> 8% (軽減税率)
+     * - meeting_meal + takeout/delivery -> 8%
+     * - meeting_meal + food purchase (convenience store) -> 8%
+     * - meeting_meal + catering with service -> 10%
+     * - meeting_meal (default dine-in) -> 10%
+     * - rent + residential keyword -> 0% (非課税)
+     */
+    resolveConsumptionTaxRate(tx, classification, out) {
+        const catId = classification.category_id ?? '';
+        const normalizedMemo = normalizeMemo(tx.memo);
+        // Newspaper subscription -> reduced rate 8%
+        if (catId === 'books_magazines') {
+            if (containsAny(normalizedMemo, this.normalizedNewspaper)) {
+                out.consumption_tax_rate = this.config.consumption_tax.reduced_rate;
+                out.consumption_tax_reason = '定期購読の新聞 — 軽減税率8%適用';
+                return;
+            }
+        }
+        // Meeting meals -> complex reduced-rate logic
+        if (catId === 'meeting_meal') {
+            this.resolveMeetingMealTaxRate(normalizedMemo, out);
+            return;
+        }
+        // Entertainment (交際費) -> also check food/takeout
+        if (catId === 'entertainment') {
+            // Takeout/delivery for entertainment is still 8%
+            if (containsAny(normalizedMemo, this.normalizedTakeout)) {
+                out.consumption_tax_rate = this.config.consumption_tax.reduced_rate;
+                out.consumption_tax_reason = 'テイクアウト/デリバリー(交際費) — 軽減税率8%適用の可能性あり';
+                out.warnings.push('交際費のテイクアウト判定: 軽減税率8%を適用。店内飲食の場合は10%に要修正。');
+                return;
+            }
+        }
+        // Residential rent -> exempt 0%
+        if (catId === 'rent') {
+            if (containsAny(normalizedMemo, this.normalizedResidential)) {
+                out.consumption_tax_rate = this.config.consumption_tax.exempt_rate;
+                out.consumption_tax_reason = '住居用賃料 — 消費税非課税';
+                out.tax_code_override = 0;
+                out.tax_code_reason = '住居用賃料 — 消費税非課税のため税コード0に変更';
+                return;
+            }
+        }
+    }
+    /**
+     * Detailed meeting_meal consumption tax resolution (Tier 2).
+     *
+     * Priority order:
+     * 1. Catering with service (配膳あり) -> 10% standard
+     * 2. Takeout / delivery -> 8% reduced
+     * 3. Food purchase (convenience store, supermarket) -> 8% reduced
+     * 4. Default dine-in -> 10% standard
+     */
+    resolveMeetingMealTaxRate(normalizedMemo, out) {
+        // 1. Catering with serving staff -> standard rate
+        if (containsAny(normalizedMemo, this.normalizedCateringService)) {
+            out.consumption_tax_rate = this.config.consumption_tax.standard_rate;
+            out.consumption_tax_reason = 'ケータリング(配膳サービス付き) — 標準税率10%適用(飲食サービスに該当)';
+            return;
+        }
+        // 2. Takeout / delivery -> reduced rate
+        if (containsAny(normalizedMemo, this.normalizedTakeout)) {
+            out.consumption_tax_rate = this.config.consumption_tax.reduced_rate;
+            out.consumption_tax_reason = 'テイクアウト/デリバリー — 軽減税率8%適用';
+            out.warnings.push('テイクアウト判定: 軽減税率8%を適用。店内飲食の場合は10%に要修正。');
+            return;
+        }
+        // 3. Food purchase from convenience store / supermarket -> reduced rate
+        if (containsAny(normalizedMemo, this.normalizedFoodPurchase)) {
+            out.consumption_tax_rate = this.config.consumption_tax.reduced_rate;
+            out.consumption_tax_reason = '食品購入(持ち帰り前提) — 軽減税率8%適用';
+            out.warnings.push('コンビニ/スーパー等の食品購入: 軽減税率8%を適用。イートイン利用の場合は10%に要修正。');
+            return;
+        }
+        // 4. Default: dine-in -> standard rate
+        out.consumption_tax_rate = this.config.consumption_tax.standard_rate;
+        out.consumption_tax_reason = '会議費(飲食) — 標準税率10%(店内飲食前提)';
+    }
+    // ── (f) Invoice system checker (Tier 3) ───────────────────────
+    /**
+     * Validate an invoice registration number and calculate the transitional
+     * period deduction rate.
+     *
+     * @param registrationNumber  T + 13 digits (e.g. "T1234567890123")
+     * @param txDate              Transaction date (YYYY-MM-DD) for period lookup
+     * @param taxAmount           Consumption tax amount for deduction calculation
+     */
+    checkInvoice(registrationNumber, txDate, taxAmount) {
+        const warnings = [];
+        // Format validation
+        const validFormat = this.validateRegistrationNumber(registrationNumber);
+        // Period lookup
+        const { deduction_rate, label } = this.getTransitionalPeriod(txDate);
+        // Small business exception
+        const smallBizThreshold = this.config.invoice_system.small_business_threshold;
+        const smallBusinessException = (taxAmount !== undefined && taxAmount < smallBizThreshold);
+        // Calculate deductible amounts
+        let deductibleAmount;
+        let nonDeductibleAmount;
+        if (taxAmount !== undefined) {
+            if (validFormat) {
+                // Registered vendor -> full deduction
+                deductibleAmount = taxAmount;
+                nonDeductibleAmount = 0;
+            }
+            else if (smallBusinessException) {
+                // Small business exception -> full deduction from ledger alone
+                deductibleAmount = taxAmount;
+                nonDeductibleAmount = 0;
+                warnings.push(`${this.config.invoice_system.small_business_note}`);
+            }
+            else {
+                // Non-registered vendor -> transitional deduction
+                deductibleAmount = Math.floor(taxAmount * (deduction_rate / 100));
+                nonDeductibleAmount = taxAmount - deductibleAmount;
+                if (deduction_rate < 100) {
+                    warnings.push(`適格請求書番号なし — ${label}。` +
+                        `仕入税額控除: ${deductibleAmount.toLocaleString()}円(${deduction_rate}%)、` +
+                        `控除不可額: ${nonDeductibleAmount.toLocaleString()}円。`);
+                }
+            }
+        }
+        if (!registrationNumber) {
+            if (!smallBusinessException) {
+                warnings.push('適格請求書発行事業者の登録番号が確認できません。仕入税額控除の可否を確認してください。');
+            }
+        }
+        else if (!validFormat) {
+            warnings.push(`登録番号「${registrationNumber}」の形式が不正です。正しい形式: T + 数字13桁 (例: T1234567890123)。`);
+        }
+        return {
+            valid_format: validFormat,
+            registration_number: registrationNumber,
+            deduction_rate: validFormat ? 100 : deduction_rate,
+            period_label: label,
+            deductible_amount: deductibleAmount,
+            non_deductible_amount: nonDeductibleAmount,
+            small_business_exception: smallBusinessException,
+            warnings,
+        };
+    }
+    /**
+     * Validate T + 13 digits format.
+     */
+    validateRegistrationNumber(num) {
+        if (!num)
+            return false;
+        const prefix = this.config.invoice_system.registration_prefix;
+        const digits = this.config.invoice_system.registration_digits;
+        const pattern = new RegExp(`^${prefix}\\d{${digits}}$`);
+        return pattern.test(num);
+    }
+    /**
+     * Get the transitional period deduction rate for a given date.
+     */
+    getTransitionalPeriod(txDate) {
+        const periods = this.config.invoice_system.transitional_periods;
+        for (const period of periods) {
+            if (txDate >= period.start && txDate <= period.end) {
+                return { deduction_rate: period.deduction_rate, label: period.label };
+            }
+        }
+        // Before invoice system (pre-2023-10-01) -> full deduction
+        return { deduction_rate: 100, label: 'インボイス制度施行前 — 仕入税額控除100%' };
+    }
+    // ── Utilities ─────────────────────────────────────────────────
+    /**
+     * Check if the memo or matched keyword matches any provider in the list.
+     */
+    matchesProvider(normalizedMemo, normalizedKeyword, providerList) {
+        // Check the matched keyword first (most specific)
+        if (normalizedKeyword && providerList.includes(normalizedKeyword)) {
+            return true;
+        }
+        // Fall back to substring match in memo
+        return containsAny(normalizedMemo, providerList);
+    }
+    getVersion() {
+        return this.config.version;
+    }
+}
+//# sourceMappingURL=tax-rule-engine.js.map

package/dist/tax-rules/types.d.ts

@@ -0,0 +1,103 @@
+export interface WithholdingResult {
+    /** Gross payment (same as tx.amount) */
+    gross_amount: number;
+    /** Calculated withholding tax amount */
+    withholding_amount: number;
+    /** Net payment after withholding */
+    net_amount: number;
+    /** Human-readable rate description, e.g. "10.21% flat" */
+    rate_description: string;
+}
+export type AssetCapitalizationTier = 'expense' | 'lump_sum_3yr' | 'sme_immediate' | 'fixed_asset';
+export interface TaxRuleResult {
+    /** If set, the engine recommends a different tax_code than the classifier assigned. */
+    tax_code_override?: number;
+    /** Why the override was applied (human-readable, Japanese). */
+    tax_code_reason?: string;
+    /** Consumption-tax rate override (0, 8, or 10). */
+    consumption_tax_rate?: number;
+    /** Reason for consumption-tax override. */
+    consumption_tax_reason?: string;
+    /** Asset capitalisation tier (only set when relevant). */
+    asset_tier?: AssetCapitalizationTier;
+    /** Human-readable asset-tier label in Japanese. */
+    asset_tier_label?: string;
+    /** Warning string for asset-tier reclassification. */
+    asset_warning?: string;
+    /** Suggested override category_id for fixed-asset reclassification. */
+    asset_category_override?: string;
+    /** Withholding-tax calculation (only for professional_fee). */
+    withholding?: WithholdingResult;
+    /** Invoice system check result (if registration number found or non-registered vendor). */
+    invoice_check?: InvoiceCheckResult;
+    /** Aggregated warnings / flags for human review. */
+    warnings: string[];
+    /** Version of the rule config that produced this result. */
+    rule_config_version: string;
+}
+export interface TaxRuleConfig {
+    version: string;
+    locale: string;
+    overseas_saas_providers: string[];
+    domestic_telecom_providers: string[];
+    jct_indicator_keywords: string[];
+    asset_capitalization: {
+        expense_max: number;
+        lump_sum_3yr_max: number;
+        sme_immediate_max: number;
+    };
+    withholding_tax: {
+        /** First bracket ceiling (yen). */
+        bracket_1_ceiling: number;
+        /** Rate for amounts up to bracket_1_ceiling. */
+        rate_bracket_1: number;
+        /** Rate for amount exceeding bracket_1_ceiling. */
+        rate_bracket_2: number;
+    };
+    overseas_ad_platforms: string[];
+    domestic_ad_platforms: string[];
+    consumption_tax: {
+        standard_rate: number;
+        reduced_rate: number;
+        exempt_rate: number;
+        newspaper_keywords: string[];
+        food_beverage_keywords: string[];
+        takeout_delivery_keywords: string[];
+        food_purchase_keywords: string[];
+        catering_with_service_keywords: string[];
+        residential_rent_keywords: string[];
+        non_taxable_categories: string[];
+        non_taxable_reasons: Record<string, string>;
+    };
+    invoice_system: {
+        registration_prefix: string;
+        registration_digits: number;
+        transitional_periods: {
+            start: string;
+            end: string;
+            deduction_rate: number;
+            label: string;
+        }[];
+        small_business_threshold: number;
+        small_business_note: string;
+    };
+}
+export interface InvoiceCheckResult {
+    /** Whether the registration number is valid format (T + 13 digits). */
+    valid_format: boolean;
+    /** The registration number checked. */
+    registration_number?: string;
+    /** Current deduction rate based on transitional period. */
+    deduction_rate: number;
+    /** Label for the current period. */
+    period_label: string;
+    /** Amount that can be deducted (tax_amount * deduction_rate). */
+    deductible_amount?: number;
+    /** Non-deductible amount. */
+    non_deductible_amount?: number;
+    /** Whether small-business exception applies (< 10,000 yen). */
+    small_business_exception: boolean;
+    /** Warnings for the tax accountant. */
+    warnings: string[];
+}
+//# sourceMappingURL=types.d.ts.map

package/dist/tax-rules/types.js

@@ -0,0 +1,7 @@
+// Types for the post-classification tax rule engine.
+//
+// These types augment — never replace — the ClassificationResult from
+// src/classifier/types.ts.  The engine returns adjustments that the pipeline
+// layer merges back into the final result.
+export {};
+//# sourceMappingURL=types.js.map

package/package.json

@@ -0,0 +1,74 @@
+{
+  "name": "@kansei-link/bantou",
+  "version": "0.2.0",
+  "description": "番頭 — AI仕訳アシスタント。日本の税理士事務所向け会計自動化MCPサーバー。freee・弥生・MF・TKC対応。修正を永久記憶し、使うほど賢くなる。",
+  "type": "module",
+  "main": "./dist/index.js",
+  "bin": {
+    "bantou": "dist/index.js"
+  },
+  "files": [
+    "dist/**/*.js",
+    "dist/**/*.d.ts",
+    "!dist/**/__tests__/**",
+    "data/keyword-dict/jp-tax-baseline-v1.json",
+    "data/keyword-dict-schema.json",
+    "data/exclusion-rules/jp-tax-baseline-v1.json",
+    "data/exclusion-rules-schema.json",
+    "data/tax-rules/jp-tax-rules-v1.json",
+    "README.md",
+    "LICENSE"
+  ],
+  "scripts": {
+    "build": "tsc",
+    "start": "node dist/index.js",
+    "dev": "tsx src/index.ts",
+    "doctor:freee": "tsx src/bin/freee-doctor.ts",
+    "test": "vitest run",
+    "smoke": "node tests/smoke.mjs",
+    "copy-data": "node -e \"require('fs').cpSync('../../data','./data',{recursive:true})\"",
+    "clean-data": "node -e \"require('fs').rmSync('./data',{recursive:true,force:true})\"",
+    "prepublishOnly": "npm run copy-data && npm run build && npm test"
+  },
+  "keywords": [
+    "mcp",
+    "model-context-protocol",
+    "accounting",
+    "freee",
+    "money-forward",
+    "tax-accountant",
+    "japan",
+    "automation",
+    "claude",
+    "claude-code"
+  ],
+  "author": "Synapse Arrows PTE. LTD.",
+  "license": "MIT",
+  "homepage": "https://github.com/michielinksee/kansei-link-cockpit",
+  "repository": {
+    "type": "git",
+    "url": "git+https://github.com/michielinksee/kansei-link-cockpit.git",
+    "directory": "packages/cockpit-mcp"
+  },
+  "bugs": {
+    "url": "https://github.com/michielinksee/kansei-link-cockpit/issues"
+  },
+  "dependencies": {
+    "@anthropic-ai/sdk": "^0.40.1",
+    "@modelcontextprotocol/sdk": "^1.29.0",
+    "better-sqlite3": "^12.9.0",
+    "zod": "^3.23.0"
+  },
+  "devDependencies": {
+    "@types/node": "^22.7.0",
+    "tsx": "^4.19.0",
+    "typescript": "^5.6.0",
+    "vitest": "^2.0.0"
+  },
+  "engines": {
+    "node": ">=20"
+  },
+  "publishConfig": {
+    "access": "public"
+  }
+}