@readystack/nencho-fuyo-csv-lint-r8 1.0.1

package/LICENSE.txt

@@ -0,0 +1,15 @@
+年末調整 扶養控除 チェック（令和8年分・62万円） — Licence
+
+Free scope
+  開いている扶養親族CSV 1ファイルを令和8年分の要件で全行チェックし、控除漏れ・過大控除の金額と根拠条文を行ごとに表示する is free for any use, personal or commercial, for as long as you keep the
+  extension installed, and the online check at the product page is free without registration.
+
+Paid scope
+  チェック結果を従業員ごとの修正一覧レポートとして書き出し、年末調整の確認記録として保存する is the paid part. It asks for a licence key issued at purchase (one seat, one key). The key is checked against the payment provider and
+  cached locally for 30 days so it keeps working offline.
+
+Redistribution
+  You may not resell, re-host or bundle this extension or its rule set. The rule set and the
+  engine are provided as-is; check results are advisory and do not constitute legal advice.
+
+(c) ReadyStack — https://getreadystack.com

package/README.md

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+# 年末調整 扶養控除 チェック（令和8年分・62万円）
+
+扶養親族CSVを令和8年分の新要件62万円・74万円・特定親族特別控除で19ルール検査
+
+## Install
+
+```
+npx @readystack/nencho-fuyo-csv-lint-r8 file
+```
+
+Node 18+. The same 19 rules as the VS Code extension, from a terminal or CI.
+
+## Free
+
+- 開いている扶養親族CSV 1ファイルを19ルールで全行チェックし、控除漏れ・過大控除の金額と根拠条文を行ごとに表示する（サンプル7人で11件の指摘・控除漏れ ¥1,170,000・過大控除 ¥860,000）
+- `--rules` lists every rule
+
+## With a licence ($29 once)
+
+- チェック結果を従業員ごとの修正一覧レポートとして書き出し、年末調整の確認記録として保存する（$29・1回払い・1人またはチーム1席に1キー）
+
+```
+@readystack/nencho-fuyo-csv-lint-r8 --dir ./templates --report html --out report.html
+```
+
+税理士に年末調整を頼んだ実例：従業員1人あたり2,500円（従業員45名で11万2,500円・税理士ドットコム掲載の事例）
+
+## Use from an AI agent (MCP)
+
+Claude Code · Cursor · Windsurf · any MCP client - add to your MCP config:
+
+```json
+{ "mcpServers": { "nencho-fuyo-csv-lint-r8": { "command": "npx", "args": ["-y", "@readystack/nencho-fuyo-csv-lint-r8", "--mcp"] } } }
+```
+
+Tools: `check_text` and `check_file` (free) · `check_dir` (licence). The agent gets every finding with the line number.
+
+## Use in CI
+
+```yaml
+- name: 年末調整 扶養控除 チェック（令和8年分・62万円）
+  run: npx -y @readystack/nencho-fuyo-csv-lint-r8 --dir . --ci
+```
+
+(container: `docker run --rm -v "$PWD:/work" getreadystack/nencho-fuyo-csv-lint-r8 --dir /work --ci`)
+
+The folder sweep, reports and CI mode need one licence — one payment, no subscription. Set `READYSTACK_LICENSE=<key>` or run `--license <key>` once.
+
+[Get a licence](https://buy.polar.sh/polar_cl_QYWqS9lHXsKzdj2d8EtKinHzfk0YQHF5Xxzw311jfI1)
+
+
+<!-- 年末調整 扶養控除 -->

package/cli.js

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+#!/usr/bin/env node
+// cli.js — the same rules as the VS Code extension, run from a terminal or a container. Generated by adapters.py.
+'use strict';
+const fs = require('fs'), path = require('path');
+const RULES = require('./rules.json');
+const S = require('./strings.json');
+const lic = require('./license.js');
+const ENGINE = require('./engine.js');   // s144 — scaffold products: the same engine the VS Code extension runs
+const RULE_LIST = Array.isArray(ENGINE.RULES) ? ENGINE.RULES : (Array.isArray(RULES) ? RULES : []);
+const RULE_N = ENGINE.RULE_COUNT || RULE_LIST.length;
+function scan(text, file) {
+  const r = ENGINE.engine.check(String(text), { today: new Date().toISOString().slice(0, 10), path: file || '' });
+  return (r && r.findings || []).map((f) => ({ line: parseInt(f.line, 10) || 1, msg: String(f.msg || f.message || f.check || ''), fix: f.fix || null, sev: (String(f.sev || 'error').toLowerCase().startsWith('err') ? 'error' : 'warn') }));
+}
+function isText(p) { try { const b = fs.readFileSync(p); if (b.length > 2 * 1024 * 1024) return false; const s = b.subarray(0, 4096); for (const x of s) if (x === 0) return false; return true; } catch (e) { return false; } }
+function walk(dir, exts, out) {
+  let ents = []; try { ents = fs.readdirSync(dir, { withFileTypes: true }); } catch (e) { return out; }
+  for (const e of ents) {
+    if (['node_modules', '.git', '.hg', '.svn', '.venv', 'venv', '.tox', '.cache', '.next', '.nuxt', '.terraform', '__pycache__'].includes(e.name)) continue;   // s158 — .github · .gitlab-ci.yml · .env · .well-known 은 본다 (옛 줄은 점으로 시작하는 것을 전부 건너뛰어 워크플로 검사기가 .github/workflows 를 못 봤다)
+    const p = path.join(dir, e.name);
+    if (e.isDirectory()) walk(p, exts, out);
+    else if ((!exts.length || exts.includes(path.extname(e.name).toLowerCase())) && isText(p)) out.push(p);
+  }
+  return out;
+}
+function esc(s) { return String(s).replace(/&/g, '&amp;').replace(/</g, '&lt;').replace(/>/g, '&gt;'); }
+function csvq(s) { return '"' + String(s == null ? '' : s).replace(/"/g, '""') + '"'; }
+function render(rows, fmt) {
+  if (fmt === 'json') return JSON.stringify({ tool: S.name, rules: RULE_N, files: rows }, null, 1);
+  if (fmt === 'csv') { const o = ['file,line,severity,message,fix']; for (const r of rows) for (const h of r.hits) o.push([csvq(r.file), h.line, h.sev, csvq(h.msg), csvq(h.fix)].join(',')); return o.join('\n') + '\n'; }
+  if (fmt === 'html') {
+    const n = rows.reduce((a, r) => a + r.hits.length, 0);
+    let o = '<!doctype html><meta charset="utf-8"><title>' + esc(S.name) + ' report</title><style>body{font:14px system-ui;margin:24px}table{border-collapse:collapse}td,th{border:1px solid #ddd;padding:4px 8px;font-size:13px}code{font-family:ui-monospace,monospace}</style>';
+    o += '<h1>' + esc(S.name) + '</h1><p>' + rows.length + ' files · ' + n + ' findings · ' + RULE_N + ' rules</p><table><tr><th>file</th><th>line</th><th>sev</th><th>message</th><th>fix</th></tr>';
+    for (const r of rows) for (const h of r.hits) o += '<tr><td><code>' + esc(r.file) + '</code></td><td>' + h.line + '</td><td>' + esc(h.sev) + '</td><td>' + esc(h.msg) + '</td><td>' + esc(h.fix || '') + '</td></tr>';
+    return o + '</table>';
+  }
+  let o = ''; for (const r of rows) { o += r.file + '\n'; for (const h of r.hits) o += '  ' + String(h.line).padStart(5) + '  ' + h.sev.padEnd(5) + ' ' + h.msg + (h.fix ? '\n         -> ' + h.fix : '') + '\n'; if (!r.hits.length) o += '  (no findings)\n'; }
+  return o;
+}
+function trialState() {
+  // s158 — ⚑7일 무료 없음: 새 체험은 ⛔열지 않는다 · 이미 시작된 체험(trial.json)만 끝까지 지킨다 (읽기 전용)
+  if (process.env.READYSTACK_NO_TRIAL) return { active: false };
+  try {
+    const p = path.join(path.dirname(lic.storePath()), S.bin + '.trial.json');
+    const t = JSON.parse(fs.readFileSync(p, 'utf8'));
+    return { active: !!(t && t.until) && new Date(t.until + 'T23:59:59Z').getTime() > Date.now(), until: t && t.until };
+  } catch (e) { return { active: false }; }
+}
+// ★s158 2026-09-23 — the free run SPEAKS about the rest of the folder (vsix: auto.js · crx: welcome tab).
+//   The answer for the named files is complete and free; the next step is shown with the user's OWN numbers:
+//   "this folder has N more matching files - M issues in K of them" + the one command that sweeps them.
+//   Never blocks, never starts a trial (s158: no free trial - the free answer on the named files is the "try it"), human seat only, 400 files / 1.5 s cap.
+function folderHint(done) {
+  if (!process.stderr.isTTY || process.env.CI || process.env.READYSTACK_NO_HINT || !done.length) return;
+  const base = path.dirname(path.resolve(done[0]));
+  const seen = new Set(done.map((f) => path.resolve(f)));
+  const all = walk(base, S.exts || [], []).filter((f) => !seen.has(path.resolve(f)));
+  if (!all.length) return;
+  const t0 = Date.now(); let issues = 0, hitFiles = 0, scanned = 0;
+  for (const f of all.slice(0, 400)) { if (Date.now() - t0 > 1500) break; let t = ''; try { t = fs.readFileSync(f, 'utf8'); } catch (e) { continue; } scanned++; const h = scan(t, f); if (h.length) { issues += h.length; hitFiles++; } }
+  const rel = path.relative(process.cwd(), base) || '.';
+  const tail = trialState().active ? 'free during your trial' : '$' + S.price + ' once';
+  const more = all.length + ' more matching file' + (all.length > 1 ? 's' : '');
+  const found = issues ? ' - ' + (scanned < all.length ? 'at least ' : '') + issues + ' issue' + (issues > 1 ? 's' : '') + ' in ' + hitFiles + ' of them' : ' - no issues found in them';
+  process.stderr.write('\n' + (rel === '.' ? 'This folder' : rel) + ' has ' + more + found + '.\n' + (issues ? 'Sweep them all: ' + S.bin + ' --dir ' + (/\s/.test(rel) ? JSON.stringify(rel) : rel) + '   (' + tail + ')\n' : ''));
+}
+let _usePinged = false;
+function pingUse() {
+  try {
+    if (_usePinged) return; _usePinged = true;
+    if (process.env.DO_NOT_TRACK === '1' || process.env.READYSTACK_NO_TELEMETRY || process.env.CI) return;
+    if (!(process.stdout.isTTY || process.stdin.isTTY)) return;   // human seat only (s152)
+    const https = require('https');
+    const body = JSON.stringify({ t: 'use', slug: S.bin, src: 'cli', why: 'free' });
+    const req = https.request({ hostname: 'getreadystack.com', path: '/api/ev', method: 'POST', timeout: 3000,
+      headers: { 'content-type': 'application/json', 'content-length': Buffer.byteLength(body), 'user-agent': 'readystack-cli/' + S.bin } }, function (res) { res.resume(); });
+    req.on('timeout', function () { req.destroy(); }); req.on('error', function () {});
+    req.write(body); req.end();
+  } catch (e) {}
+}
+function mcpServe() {
+  process.env.READYSTACK_MCP = '1';   // s152 - 에이전트(Claude Code·Cursor)가 부른 세션은 사람 자리다 · 키 판 핑 src=mcp
+  // s144 — MCP server over stdio (newline-delimited JSON-RPC · no dependencies). Free: check_text · check_file. Licence (s158: no free trial): check_dir.
+  const rl = require('readline').createInterface({ input: process.stdin });
+  const send = (o) => process.stdout.write(JSON.stringify(o) + '\n');
+  const tools = [
+    { name: 'check_text', description: S.name + ' - run all ' + RULE_N + ' checks on a text (free)', inputSchema: { type: 'object', properties: { text: { type: 'string', description: 'file contents' }, path: { type: 'string', description: 'optional file name for context' } }, required: ['text'] } },
+    { name: 'check_file', description: S.name + ' - run all checks on one file by path (free)', inputSchema: { type: 'object', properties: { path: { type: 'string' } }, required: ['path'] } },
+    { name: 'check_dir', description: S.name + ' - sweep a folder and return every finding (licence; $' + S.price + ' once)', inputSchema: { type: 'object', properties: { dir: { type: 'string' }, ext: { type: 'string', description: 'optional extension filter, e.g. .html' } }, required: ['dir'] } }
+  ];
+  const result = (id, rows) => send({ jsonrpc: '2.0', id, result: { content: [{ type: 'text', text: render(rows, 'text') }], structuredContent: { tool: S.name, rules: RULE_N, files: rows } } });
+  const fail = (id, text) => send({ jsonrpc: '2.0', id, result: { content: [{ type: 'text', text }], isError: true } });
+  rl.on('line', async (line) => {
+    let m; try { m = JSON.parse(line); } catch (e) { return; }
+    const id = m.id, method = m.method;
+    if (method === 'initialize') return send({ jsonrpc: '2.0', id, result: { protocolVersion: '2025-06-18', capabilities: { tools: {} }, serverInfo: { name: '@readystack/' + S.bin, version: '1.0.0' } } });
+    if (method === 'notifications/initialized' || method === 'ping') { if (id !== undefined) send({ jsonrpc: '2.0', id, result: {} }); return; }
+    if (method === 'tools/list') return send({ jsonrpc: '2.0', id, result: { tools } });
+    if (method === 'tools/call') {
+      const name = (m.params || {}).name, args = (m.params || {}).arguments || {};
+      try {
+        if (name === 'check_text') return result(id, [{ file: args.path || '(text)', hits: scan(String(args.text || ''), args.path || '') }]);
+        if (name === 'check_file') return result(id, [{ file: args.path, hits: scan(fs.readFileSync(args.path, 'utf8'), args.path) }]);
+        if (name === 'check_dir') {
+          const r = await lic.ensure();
+          if (!r.ok && !trialState().active) return fail(id, S.need_key + ' Get a licence ($' + S.price + ', once): ' + lic.BUY_URL);
+          const files = walk(args.dir, args.ext ? [args.ext] : (S.exts || []), []);
+          return result(id, files.map((f) => { let t = ''; try { t = fs.readFileSync(f, 'utf8'); } catch (e) { return { file: f, hits: [], error: String(e.message) }; } return { file: f, hits: scan(t, f) }; }));
+        }
+        return send({ jsonrpc: '2.0', id, error: { code: -32601, message: 'unknown tool ' + name } });
+      } catch (e) { return fail(id, String(e && e.message || e)); }
+    }
+    if (id !== undefined) send({ jsonrpc: '2.0', id, error: { code: -32601, message: 'method not found: ' + method } });
+  });
+}
+function help() {
+  return [S.name + ' - ' + S.subtitle, '', 'Usage: ' + S.bin + ' <file> [more files]           check the files you name (free, every rule)',
+    '       ' + S.bin + ' --dir <folder> [--ext .html]  scan a whole folder            (licence)',
+    '       ' + S.bin + ' ... --report csv|json|html [--out file]   export a report   (licence)',
+    '       ' + S.bin + ' ... --ci                      exit 1 when an error-level finding exists (licence)',
+    '       ' + S.bin + ' --license <key>               store your licence key (or set READYSTACK_LICENSE)',
+    '       ' + S.bin + ' --rules                       list the ' + RULE_N + ' rules',
+    '       ' + S.bin + ' --mcp                         run as an MCP server (stdio) for Claude Code / Cursor / Windsurf - free checks, folder sweep needs a licence', '',
+    'Free: ' + S.free, 'Licence ($' + S.price + ', once): ' + S.paid, 'Get a licence: ' + lic.BUY_URL, ''].join('\n');
+}
+(async function main() {
+  try { const _feed = await lic.pullFeed(); if (_feed && Array.isArray(_feed.rules)) { if (Array.isArray(ENGINE.RULES)) for (const r of _feed.rules) ENGINE.RULES.push(r); } } catch (e) {}   // ★s134 구독 피드 병합 (키 있는 손님만)
+  const a = process.argv.slice(2);
+  const get = (k) => { const i = a.indexOf(k); return i >= 0 ? a[i + 1] : null; };
+  if (a.includes('--mcp')) { mcpServe(); return; }
+  if (!a.length || a.includes('--help') || a.includes('-h')) { process.stdout.write(help()); return; }
+  if (a.includes('--rules')) { process.stdout.write((RULE_LIST.length ? RULE_LIST.map((r, i) => String(i + 1).padStart(3) + '  [' + (r.sev || 'warn') + '] ' + (r.message || r.msg || r.id || '')) : Array.from({ length: RULE_N }, (_, i) => String(i + 1).padStart(3) + '  [engine] check ' + (i + 1))).join('\n') + '\n'); return; }
+  if (a.includes('--license')) { const r = await lic.ensure(get('--license')); process.stdout.write(r.ok ? 'Licence stored: ' + lic.storePath() + '\n' : 'Licence not accepted (' + r.why + '). Get one: ' + lic.BUY_URL + '\n'); process.exit(r.ok ? 0 : 2); }
+  const dir = get('--dir'), fmt = get('--report'), out = get('--out'), ci = a.includes('--ci');
+  const exts = a.includes('--ext') ? [get('--ext')] : (S.exts || []);
+  const paid = !!(dir || fmt || ci);
+  if (paid) {
+    const r = await lic.ensure();
+    if (!r.ok) {
+      const t = trialState();   // s158 — ⚑7일 무료 없음 · 이미 시작된 체험만 지킨다
+      if (t.active) process.stderr.write('Trial: the full run is free until ' + t.until + ' — after that $' + S.price + ' once. Get a licence: ' + lic.BUY_URL + '\n');
+      else {
+        // s158 — the key is asked WITH the customer's own count (endowment · open loop): how many issues this folder holds.
+        let own = '';
+        if (dir) { try { const all = walk(dir, exts, []); let n = 0, k = 0, sc = 0; const t0 = Date.now();
+          for (const f of all.slice(0, 2000)) { if (Date.now() - t0 > 4000) break; let tx = ''; try { tx = fs.readFileSync(f, 'utf8'); } catch (e) { continue; } sc++; const h = scan(tx, f); if (h.length) { n += h.length; k++; } }
+          if (n) own = dir + ': ' + (sc < all.length ? 'at least ' : '') + n + ' issue' + (n > 1 ? 's' : '') + ' in ' + k + ' of ' + all.length + ' files.\n'; } catch (e) {} }
+        process.stderr.write(own + S.need_key + '\n  set READYSTACK_LICENSE=<key>  or  ' + S.bin + ' --license <key>\n  Get a licence ($' + S.price + ' once): ' + lic.BUY_URL + '\n'); process.exit(2);
+      }
+    }
+  }
+  const files = dir ? walk(dir, exts, []) : a.filter((x, i) => !x.startsWith('--') && !['--dir', '--report', '--out', '--ext', '--license'].includes(a[i - 1]));
+  if (!files.length) { process.stderr.write('No files. ' + S.bin + ' --help\n'); process.exit(2); }
+  const rows = files.map((f) => { let t = ''; try { t = fs.readFileSync(f, 'utf8'); } catch (e) { return { file: f, hits: [], error: String(e.message) }; } return { file: f, hits: scan(t) }; });
+  const text = render(rows, fmt || 'text');
+  if (out) fs.writeFileSync(out, text); else process.stdout.write(text.endsWith('\n') ? text : text + '\n');
+  if (!paid) { try { folderHint(files); } catch (e) {} pingUse(); }   // s158 — a free run ends with the user's own folder count + one anonymous 'used' count (human seat only)
+  const errors = rows.reduce((n, r) => n + r.hits.filter((h) => h.sev === 'error').length, 0);
+  if (ci && errors) process.exit(1);
+})().catch((e) => { process.stderr.write(String(e && e.stack || e) + '\n'); process.exit(3); });

package/engine.js

@@ -0,0 +1,106 @@
+/* 年末調整 扶養親族CSV チェック（令和8年分） — VS Code 拡張と無料ウェブ版で同じ判定を使う */
+(function () {
+  var RULES = (typeof module !== 'undefined') ? require('./rules.json') : window.NENCHO_RULES;
+  var BY_ID = {}; RULES.forEach(function (r) { BY_ID[r.id] = r; });
+  var LIMIT = { fuyo: 620000, spouse: 620000, spouseSp: 1330000, tokutei: 1230000 };
+  var FUYO_AMT = { '一般扶養': 380000, '特定扶養': 630000, '老人扶養': 480000, '同居老親': 580000 };
+  var SPOUSE_SP = [[950000, 380000], [1000000, 360000], [1050000, 310000], [1100000, 260000], [1150000, 210000], [1200000, 160000], [1250000, 110000], [1300000, 60000], [1330000, 30000]];
+  var TOKUTEI = [[850000, 630000], [900000, 610000], [950000, 510000], [1000000, 410000], [1050000, 310000], [1100000, 210000], [1150000, 110000], [1200000, 60000], [1230000, 30000]];
+  var CLAIMED = ['一般扶養', '特定扶養', '老人扶養', '同居老親', '特定親族', '配偶者控除', '配偶者特別控除'];
+  var CHOKKEI = /^(父|母|祖父|祖母|曾祖父|曾祖母|義父|義母|配偶者の父|配偶者の母)$/;
+
+  function yen(n) { return '¥' + Math.round(n).toLocaleString('en-US'); }
+  function money(s) {
+    s = String(s == null ? '' : s).replace(/[円,\s"¥]/g, '');
+    if (s === '') return 0;
+    var m = s.match(/^(\d+(?:\.\d+)?)万$/); if (m) return Math.round(parseFloat(m[1]) * 10000);
+    return /^\d+$/.test(s) ? parseInt(s, 10) : NaN;
+  }
+  function band(tbl, x) { for (var i = 0; i < tbl.length; i++) if (x <= tbl[i][0]) return tbl[i][1]; return 0; }
+  // 令和8年分 給与所得（所得税法28条・別表第五の簡略：219.1万円未満は収入−74万円）
+  function kyuyoShotoku(r) {
+    if (r < 691000) return 0;
+    if (r < 2191000) return r - 740000;
+    var k = r <= 3600000 ? r * 0.3 + 80000 : r <= 6600000 ? r * 0.2 + 440000 : r <= 8500000 ? r * 0.1 + 1100000 : 1950000;
+    return Math.floor(r - k);
+  }
+  function ageAt(birth, year) {
+    var m = String(birth).match(/^(\d{4})[-\/.](\d{1,2})[-\/.](\d{1,2})$/); if (!m) return null;
+    var y = +m[1], mo = +m[2], d = +m[3];
+    var a = year - y; if (mo === 1 && d === 1) a += 1; // 年齢計算ニ関スル法律：誕生日の前日に加齢
+    return { age: a, naive: year - y, jan1: mo === 1 && d === 1 };
+  }
+  function yes(v) { return /^(有|はい|○|済|y|yes|true|1)$/i.test(String(v || '').trim()); }
+  function splitCsv(line) { return line.split(',').map(function (c) { return c.trim().replace(/^"|"$/g, ''); }); }
+  function fuyoKind(age, rel, dokyo) {
+    if (age < 16) return '年少';
+    if (age >= 19 && age < 23) return '特定扶養';
+    if (age >= 70) return (CHOKKEI.test(rel) && dokyo) ? '同居老親' : '老人扶養';
+    return '一般扶養';
+  }
+  function correct(p) {
+    if (p.rel === '配偶者') {
+      if (p.inc <= LIMIT.spouse) return { kind: '配偶者控除', amt: p.age >= 70 ? 480000 : 380000 };
+      if (p.inc <= LIMIT.spouseSp) return { kind: '配偶者特別控除', amt: band(SPOUSE_SP, p.inc) };
+      return { kind: '対象外', amt: 0 };
+    }
+    if (p.abroad && p.age >= 30 && p.age < 70 && !p.ryugaku && !p.shogai && p.soukin < 380000) return { kind: '対象外', amt: 0 };
+    if (p.inc <= LIMIT.fuyo) { var k = fuyoKind(p.age, p.rel, p.dokyo && !p.abroad); return { kind: k, amt: FUYO_AMT[k] || 0 }; }
+    if (p.age >= 19 && p.age < 23 && p.inc <= LIMIT.tokutei) return { kind: '特定親族', amt: band(TOKUTEI, p.inc) };
+    return { kind: '対象外', amt: 0 };
+  }
+  function claimedAmt(p) {
+    if (FUYO_AMT[p.cls]) return FUYO_AMT[p.cls];
+    if (p.cls === '配偶者控除') return p.age >= 70 ? 480000 : 380000;
+    if (p.cls === '配偶者特別控除') return band(SPOUSE_SP, p.inc) || 0;
+    if (p.cls === '特定親族') return (p.inc > LIMIT.fuyo ? band(TOKUTEI, p.inc) : 0);
+    return 0;
+  }
+
+  function check(text, opts) {
+    opts = opts || {};
+    var year = opts.year || (opts.today ? +String(opts.today).slice(0, 4) : 2026);
+    var findings = [], missed = 0, over = 0, rows = 0;
+    function add(id, line, extra) { var r = BY_ID[id]; findings.push({ check: id, sev: r.sev, line: line, msg: r.title + (extra ? '（' + extra + '）' : '') + ' → ' + r.fix + ' [' + r.law + ']' }); }
+    var lines = String(text || '').replace(/^/, '').split(/\r?\n/);
+    var hi = lines.findIndex(function (l) { return /氏名/.test(l) && /区分/.test(l); });
+    if (hi < 0) { add('BAD_ROW', 1, '見出し行（氏名・続柄・生年月日・区分・合計所得…）がない'); return { findings: findings, summary: { rows: 0, missed: 0, over: 0 } }; }
+    var H = splitCsv(lines[hi]); function col(c, n) { var i = H.indexOf(n); return i < 0 ? '' : (c[i] || ''); }
+    for (var i = hi + 1; i < lines.length; i++) {
+      if (!lines[i].trim()) continue;
+      var c = splitCsv(lines[i]), ln = i + 1, A = ageAt(col(c, '生年月日'), year);
+      var p = { name: col(c, '氏名'), rel: col(c, '続柄'), cls: col(c, '区分') || '対象外', inc: money(col(c, '合計所得')), sal: money(col(c, '給与収入')),
+        dokyo: yes(col(c, '同居')), abroad: yes(col(c, '国外')), shogai: yes(col(c, '障害者')), ryugaku: yes(col(c, '留学')), soukin: money(col(c, '送金額')),
+        docRel: yes(col(c, '親族関係書類')), docSou: yes(col(c, '送金関係書類')) };
+      if (!A || isNaN(p.inc) || isNaN(p.sal) || isNaN(p.soukin)) { add('BAD_ROW', ln, p.name || ('行' + ln)); continue; }
+      rows++; p.age = A.age; var who = p.name + '・' + year + '/12/31で' + p.age + '歳';
+      if (p.sal > 0 && Math.abs(kyuyoShotoku(p.sal) - p.inc) > 1000) add('KYUYO_KOJO_OLD', ln, who + '・給与' + yen(p.sal) + 'なら所得は' + yen(kyuyoShotoku(p.sal)) + '、ファイルは' + yen(p.inc));
+      if (p.sal > 0) p.inc = kyuyoShotoku(p.sal);
+      var ok = correct(p), got = claimedAmt(p), isFuyo = !!FUYO_AMT[p.cls];
+      if (A.jan1 && fuyoKind(A.age, p.rel, true) !== fuyoKind(A.naive, p.rel, true)) add('JAN1_BIRTHDAY', ln, who + '（生年だけで数えると' + A.naive + '歳）');
+      if (isFuyo && p.age < 16) add('NENSHO_CLAIMED', ln, who);
+      if (p.cls === '特定扶養' && !(p.age >= 19 && p.age < 23)) add('TOKUTEI_AGE', ln, who);
+      if ((p.cls === '老人扶養' || p.cls === '同居老親') && p.age < 70) add('ROUJIN_AGE', ln, who);
+      if (p.cls === '一般扶養' && p.age >= 70 && p.inc <= LIMIT.fuyo) add('ROUJIN_MISSED', ln, who + '・正しくは' + ok.kind + ' ' + yen(ok.amt));
+      if (p.cls === '同居老親' && p.age >= 70 && (!CHOKKEI.test(p.rel) || !p.dokyo || p.abroad)) add('DOUKYO_ROUSHIN_REQ', ln, who + '・続柄' + p.rel + '・同居' + (p.dokyo ? '有' : '無'));
+      if (isFuyo && p.inc > LIMIT.fuyo) add('FUYO_INCOME_OVER', ln, who + '・所得' + yen(p.inc));
+      if (p.rel !== '配偶者' && (p.cls === '対象外' || p.cls === '') && ok.kind in FUYO_AMT) add('FUYO_MISSED', ln, who + '・所得' + yen(p.inc) + '・' + ok.kind + ' ' + yen(ok.amt));
+      if (p.cls !== '特定親族' && ok.kind === '特定親族') add('TOKUTEI_SHINZOKU_MISSED', ln, who + '・所得' + yen(p.inc) + '・控除' + yen(ok.amt));
+      if (p.cls === '特定親族' && ok.kind !== '特定親族') add('TOKUTEI_SHINZOKU_RANGE', ln, who + '・所得' + yen(p.inc) + '・正しくは' + ok.kind);
+      if (p.cls === '配偶者控除' && p.inc > LIMIT.spouse) add('SPOUSE_KOJO_OVER', ln, who + '・所得' + yen(p.inc) + '・正しくは' + ok.kind + ' ' + yen(ok.amt));
+      if (p.cls === '配偶者特別控除' && (p.inc <= LIMIT.spouse || p.inc > LIMIT.spouseSp)) add('SPOUSE_SPECIAL_RANGE', ln, who + '・所得' + yen(p.inc));
+      if (p.rel === '配偶者' && (p.cls === '対象外' || p.cls === '') && ok.amt > 0) add('SPOUSE_MISSED', ln, who + '・所得' + yen(p.inc) + '・' + ok.kind + ' ' + yen(ok.amt));
+      var claimedAbroad = p.abroad && CLAIMED.indexOf(p.cls) >= 0;
+      if (claimedAbroad && p.age >= 30 && p.age < 70 && !p.ryugaku && !p.shogai && p.soukin < 380000) add('NONRES_30_69', ln, who + '・送金' + yen(p.soukin));
+      if (claimedAbroad && !p.docRel) add('NONRES_SHINZOKU_DOC', ln, who);
+      if (claimedAbroad && !p.docSou) add('NONRES_SOUKIN_DOC', ln, who);
+      if (p.abroad && p.ryugaku && p.age >= 30 && p.age < 70) add('NONRES_RYUGAKU_DOC', ln, who);
+      if (ok.amt > got) missed += ok.amt - got; else over += got - ok.amt;
+    }
+    findings.push({ check: 'SUMMARY', sev: 'info', line: hi + 1, msg: year + '年分（令和8年分）で' + rows + '人を判定：控除漏れ ' + yen(missed) + '・過大控除 ' + yen(over) + '（本人の合計所得900万円以下として計算）' });
+    return { findings: findings, summary: { rows: rows, missed: missed, over: over } };
+  }
+  var api = { engine: { check: check, kyuyoShotoku: kyuyoShotoku }, RULES: RULES, RULE_COUNT: RULES.length };
+  if (typeof module !== 'undefined') module.exports = api;
+  if (typeof window !== 'undefined') window.NENCHO_ENGINE = api;
+})();

package/license.js

@@ -0,0 +1,83 @@
+// license.js — Polar licence check for the CLI / container. Generated by adapters.py; do not edit by hand.
+'use strict';
+const https = require('https'), fs = require('fs'), path = require('path'), os = require('os');
+const ORG_ID = 'a5cdf664-d8e7-4f87-8895-056717aaba17';
+const BENEFIT_ID = '9fe0e68e-dab9-4484-92f2-899cfc5842b6';   // s142 — this product's Polar benefit (s140 law: ask with benefit_id, or one key opens every product)
+const BUY_URL = 'https://buy.polar.sh/polar_cl_QYWqS9lHXsKzdj2d8EtKinHzfk0YQHF5Xxzw311jfI1';
+const SLUG = 'nencho-fuyo-csv-lint-r8';
+const GRACE_MS = 30 * 24 * 3600 * 1000;   // after a successful check, 30 days work offline
+const RECHECK_MS = 7 * 24 * 3600 * 1000;  // re-ask Polar every 7 days (refunds / cancellations)
+function storePath() { return path.join(process.env.READYSTACK_HOME || path.join(os.homedir(), '.config', 'readystack'), SLUG + '.json'); }
+function load() { try { return JSON.parse(fs.readFileSync(storePath(), 'utf8')); } catch (e) { return {}; } }
+function save(o) { try { fs.mkdirSync(path.dirname(storePath()), { recursive: true }); fs.writeFileSync(storePath(), JSON.stringify(o)); } catch (e) { /* read-only home: still works for this run */ } }
+const ALL_BENEFIT_ID = '22692551-5203-4467-b1a3-e33cdba6589d';   // s149 2026-09-17 — 팀 키(전 린터 한 키 · Polar benefit) · 상품 benefit 다음에 한 번 더 묻는다
+function validate(key) {
+  return validate1(key, BENEFIT_ID).then(function (r) { return (r.ok || r.offline || !/^[0-9a-f-]{36}$/.test(ALL_BENEFIT_ID)) ? r : validate1(key, ALL_BENEFIT_ID); });
+}
+function validate1(key, ben) {
+  return new Promise(function (resolve) {
+    if (!ORG_ID) return resolve({ ok: false, offline: false });
+    const body = JSON.stringify(/^[0-9a-f-]{36}$/.test(ben) ? { key: key, organization_id: ORG_ID, benefit_id: ben } : { key: key, organization_id: ORG_ID });
+    const req = https.request({ hostname: 'api.polar.sh', path: '/v1/customer-portal/license-keys/validate', method: 'POST', timeout: 8000,
+      headers: { 'content-type': 'application/json', 'polar-version': '2026-04', 'content-length': Buffer.byteLength(body) } }, function (res) {
+      let buf = ''; res.on('data', function (d) { buf += d; });
+      res.on('end', function () {
+        if (res.statusCode !== 200) return resolve({ ok: false, offline: false });
+        try { const j = JSON.parse(buf); resolve({ ok: j && (j.status === 'granted' || j.valid === true || !!j.id), offline: false }); }
+        catch (e) { resolve({ ok: false, offline: false }); }
+      });
+    });
+    req.on('timeout', function () { req.destroy(); resolve({ ok: false, offline: true }); });
+    req.on('error', function () { resolve({ ok: false, offline: true }); });
+    req.write(body); req.end();
+  });
+}
+// ★s151 2026-09-19 — 키 판(키가 없거나 거절된 순간)을 익명으로 센다 (슬러그·출처·이유만) · DO_NOT_TRACK=1 · READYSTACK_NO_TELEMETRY 면 안 보낸다 · 실패는 조용히 · 프로세스당 한 번.
+let _pinged = false;
+function pingPaywall(why) {
+  try {
+    if (_pinged) return; _pinged = true;
+    if (process.env.DO_NOT_TRACK === '1' || process.env.READYSTACK_NO_TELEMETRY || process.env.CI) return;   // s151: CI(깃허브 액션 등)와 우리 빌드는 손님이 아니다
+    if (!(process.stdout.isTTY || process.stdin.isTTY || process.env.READYSTACK_MCP === '1')) return;   // s152: 사람 자리(터미널·MCP 세션)에서만 센다 - 발행 1분 뒤 남의 실행기(JP · 우리 3대는 US)가 돌린 no_key 13건은 손님이 아니다
+    const body = JSON.stringify({ t: 'paywall', slug: SLUG, src: process.env.READYSTACK_MCP === '1' ? 'mcp' : 'cli', why: why || 'no_key' });
+    const req = https.request({ hostname: 'getreadystack.com', path: '/api/ev', method: 'POST', timeout: 3000,
+      headers: { 'content-type': 'application/json', 'content-length': Buffer.byteLength(body), 'user-agent': 'readystack-cli/' + SLUG } }, function (res) { res.resume(); });
+    req.on('timeout', function () { req.destroy(); }); req.on('error', function () {});
+    req.write(body); req.end();
+  } catch (e) { /* 세는 것이 실패해도 상품은 돈다 */ }
+}
+async function ensure(explicitKey) {
+  const st = load();
+  const key = explicitKey || process.env.READYSTACK_LICENSE || st.key;
+  if (!key) { pingPaywall('no_key'); return { ok: false, why: 'no_key' }; }   // s151
+  const age = Date.now() - (st.okAt || 0);
+  if (!explicitKey && st.key === key && age < RECHECK_MS) return { ok: true, cached: true };
+  const r = await validate(String(key).trim());
+  if (r.ok) { save({ key: String(key).trim(), okAt: Date.now() }); return { ok: true }; }
+  if (r.offline && st.key === key && age < GRACE_MS) return { ok: true, offline: true };
+  if (!r.offline) pingPaywall('invalid');   // s151
+  return { ok: false, why: r.offline ? 'offline' : 'invalid' };
+}
+// ★s134 — 구독 규칙 피드(층3 "바뀌면 업데이트"): 키 있는 손님만 · 7일마다 · 오프라인은 캐시. 워커 GET /api/rules/<slug>?key=
+const FEED_URL = 'https://getreadystack.com/api/rules/';
+function pullFeed() {
+  const st = load(); const key = process.env.READYSTACK_LICENSE || st.key; const cached = st.feed || null;
+  if (!key) return Promise.resolve(cached);
+  if (cached && (Date.now() - (st.feedAt || 0)) < RECHECK_MS) return Promise.resolve(cached);
+  return new Promise(function (resolve) {
+    let req;
+    try {
+      req = https.get(FEED_URL + encodeURIComponent(SLUG) + '?key=' + encodeURIComponent(key), { timeout: 8000, headers: { 'user-agent': 'readystack-cli' } }, function (res) {
+        let buf = ''; res.on('data', function (d) { buf += d; });
+        res.on('end', function () {
+          if (res.statusCode !== 200) return resolve(cached);
+          try { const j = JSON.parse(buf); if (!j || !Array.isArray(j.rules)) return resolve(cached); save(Object.assign(load(), { feed: j, feedAt: Date.now() })); resolve(j); }
+          catch (e) { resolve(cached); }
+        });
+      });
+    } catch (e) { return resolve(cached); }
+    req.on('timeout', function () { req.destroy(); resolve(cached); });
+    req.on('error', function () { resolve(cached); });
+  });
+}
+module.exports = { ensure, BUY_URL, storePath, pullFeed };

package/package.json

@@ -0,0 +1,42 @@
+{
+  "name": "@readystack/nencho-fuyo-csv-lint-r8",
+  "version": "1.0.1",
+  "description": "扶養親族CSVを令和8年分の新要件62万円・74万円・特定親族特別控除で19ルール検査",
+  "license": "SEE LICENSE IN LICENSE.txt",
+  "publishConfig": {
+    "access": "public"
+  },
+  "keywords": [
+    "年末調整",
+    "扶養控除",
+    "令和8年分",
+    "特定親族特別控除",
+    "配偶者特別控除",
+    "国外居住親族",
+    "給与計算",
+    "nenmatsu chosei"
+  ],
+  "homepage": "https://getreadystack.com",
+  "funding": "https://buy.polar.sh/polar_cl_QYWqS9lHXsKzdj2d8EtKinHzfk0YQHF5Xxzw311jfI1",
+  "bin": {
+    "nencho-fuyo-csv-lint-r8": "cli.js"
+  },
+  "engines": {
+    "node": ">=18"
+  },
+  "mcpName": "io.github.jmshinhwa/nencho-fuyo-csv-lint-r8",
+  "repository": {
+    "type": "git",
+    "url": "https://github.com/jmshinhwa/readystack-themes.git",
+    "directory": "nencho-fuyo-csv-lint-r8"
+  },
+  "files": [
+    "cli.js",
+    "license.js",
+    "rules.json",
+    "strings.json",
+    "README.md",
+    "LICENSE.txt",
+    "engine.js"
+  ]
+}

package/rules.json

@@ -0,0 +1,135 @@
+[
+ {
+  "id": "NENSHO_CLAIMED",
+  "sev": "error",
+  "law": "所得税法2条1項34号の2",
+  "title": "16歳未満を扶養控除に入れている",
+  "fix": "区分を「年少」に（所得税の扶養控除なし・住民税の申告欄のみ）"
+ },
+ {
+  "id": "TOKUTEI_AGE",
+  "sev": "error",
+  "law": "所得税法2条1項34号の3",
+  "title": "特定扶養の年齢要件（12/31現在19歳以上23歳未満）を満たさない",
+  "fix": "年齢に合う区分（一般扶養・老人扶養）に直す"
+ },
+ {
+  "id": "ROUJIN_AGE",
+  "sev": "error",
+  "law": "所得税法2条1項34号の4",
+  "title": "老人扶養・同居老親なのに12/31現在70歳未満",
+  "fix": "一般扶養（38万円）に直す"
+ },
+ {
+  "id": "ROUJIN_MISSED",
+  "sev": "warning",
+  "law": "所得税法2条1項34号の4",
+  "title": "70歳以上なのに一般扶養のまま",
+  "fix": "老人扶養（48万円）または同居老親（58万円）に直す"
+ },
+ {
+  "id": "DOUKYO_ROUSHIN_REQ",
+  "sev": "error",
+  "law": "租税特別措置法41条の16",
+  "title": "同居老親の要件（直系尊属・同居）を満たさない",
+  "fix": "老人扶養（48万円）に直す"
+ },
+ {
+  "id": "FUYO_INCOME_OVER",
+  "sev": "error",
+  "law": "所得税法2条1項34号（令和8年分 62万円）",
+  "title": "扶養親族の合計所得が62万円を超えている",
+  "fix": "19〜22歳で123万円以下なら特定親族特別控除、それ以外は対象外"
+ },
+ {
+  "id": "KYUYO_KOJO_OLD",
+  "sev": "warning",
+  "law": "所得税法28条3項（令和8年分 最低74万円）",
+  "title": "合計所得が令和8年分の給与所得控除（最低74万円）で計算されていない",
+  "fix": "給与収入から令和8年分の給与所得控除を引き直す"
+ },
+ {
+  "id": "FUYO_MISSED",
+  "sev": "warning",
+  "law": "所得税法84条",
+  "title": "所得62万円以下・16歳以上なのに扶養控除の対象外になっている",
+  "fix": "年齢に合う扶養区分を付ける（旧基準48万・58万円で外した可能性）"
+ },
+ {
+  "id": "TOKUTEI_SHINZOKU_MISSED",
+  "sev": "warning",
+  "law": "所得税法84条の2",
+  "title": "19〜22歳・所得62万円超123万円以下なのに特定親族特別控除がない",
+  "fix": "区分を「特定親族」にし、特定親族特別控除申告書を回収する"
+ },
+ {
+  "id": "TOKUTEI_SHINZOKU_RANGE",
+  "sev": "error",
+  "law": "所得税法84条の2",
+  "title": "特定親族特別控除の要件（19〜22歳・所得62万円超123万円以下）を外れている",
+  "fix": "62万円以下なら特定扶養（63万円）、123万円超なら対象外"
+ },
+ {
+  "id": "SPOUSE_KOJO_OVER",
+  "sev": "error",
+  "law": "所得税法83条（令和8年分 62万円）",
+  "title": "配偶者控除なのに配偶者の合計所得が62万円を超えている",
+  "fix": "133万円以下なら配偶者特別控除に直す"
+ },
+ {
+  "id": "SPOUSE_SPECIAL_RANGE",
+  "sev": "error",
+  "law": "所得税法83条の2",
+  "title": "配偶者特別控除の範囲（62万円超133万円以下）を外れている",
+  "fix": "62万円以下なら配偶者控除、133万円超なら対象外"
+ },
+ {
+  "id": "SPOUSE_MISSED",
+  "sev": "warning",
+  "law": "所得税法83条・83条の2",
+  "title": "配偶者の所得133万円以下なのに配偶者の控除がない",
+  "fix": "本人の合計所得1,000万円以下なら配偶者控除または配偶者特別控除を付ける"
+ },
+ {
+  "id": "NONRES_30_69",
+  "sev": "error",
+  "law": "所得税法2条1項34号の2ロ",
+  "title": "国外居住の30〜69歳で、留学・障害者・送金38万円以上のどれにも当たらない",
+  "fix": "対象外にする（令和5年分以後）"
+ },
+ {
+  "id": "NONRES_SHINZOKU_DOC",
+  "sev": "error",
+  "law": "所得税法194条4項",
+  "title": "国外居住親族の親族関係書類が未回収",
+  "fix": "戸籍の附票の写し等または外国政府発行の書類（訳文付き）を回収する"
+ },
+ {
+  "id": "NONRES_SOUKIN_DOC",
+  "sev": "error",
+  "law": "所得税法190条2号ハ",
+  "title": "国外居住親族の送金関係書類が未回収",
+  "fix": "年末調整までに送金関係書類（30〜69歳の送金要件なら38万円送金書類）を回収する"
+ },
+ {
+  "id": "NONRES_RYUGAKU_DOC",
+  "sev": "info",
+  "law": "所得税法194条5項",
+  "title": "留学で国外居住の30〜69歳には留学ビザ等書類が必要",
+  "fix": "外国政府発行の留学の在留資格を証する書類を回収する"
+ },
+ {
+  "id": "JAN1_BIRTHDAY",
+  "sev": "warning",
+  "law": "年齢計算ニ関スル法律",
+  "title": "1月1日生まれは12/31に1歳上になり、区分の境目が変わる",
+  "fix": "年齢は（2026 − 生年 + 1）で判定する"
+ },
+ {
+  "id": "BAD_ROW",
+  "sev": "warning",
+  "law": "—",
+  "title": "列の欠け・日付や金額が読めない行",
+  "fix": "生年月日は YYYY-MM-DD、金額は円の数字で書く"
+ }
+]

package/strings.json

@@ -0,0 +1,10 @@
+{
+ "name": "年末調整 扶養控除 チェック（令和8年分・62万円）",
+ "subtitle": "扶養親族CSVを令和8年分の新要件62万円・74万円・特定親族特別控除で19ルール検査",
+ "bin": "nencho-fuyo-csv-lint-r8",
+ "price": 29,
+ "free": "開いている扶養親族CSV 1ファイルを19ルールで全行チェックし、控除漏れ・過大控除の金額と根拠条文を行ごとに表示する（サンプル7人で11件の指摘・控除漏れ ¥1,170,000・過大控除 ¥860,000）",
+ "paid": "チェック結果を従業員ごとの修正一覧レポートとして書き出し、年末調整の確認記録として保存する（$29・1回払い・1人またはチーム1席に1キー）",
+ "need_key": "This option needs a licence (年末調整 扶養控除 チェック（令和8年分・62万円）).",
+ "exts": []
+}