@shuji-bonji/houki-nta-mcp 0.0.1

package/LICENSE

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+MIT License
+
+Copyright (c) 2026 shuji-bonji
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

package/README.md

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+# Houki NTA MCP Server
+
+[![CI](https://github.com/shuji-bonji/houki-nta-mcp/actions/workflows/ci.yml/badge.svg)](https://github.com/shuji-bonji/houki-nta-mcp/actions/workflows/ci.yml)
+[![License: MIT](https://img.shields.io/badge/License-MIT-yellow.svg)](LICENSE)
+[![Node](https://img.shields.io/badge/Node-%3E%3D20-brightgreen)](https://nodejs.org/)
+
+国税庁（NTA）の **通達・質疑応答事例・タックスアンサー**を取得する MCP サーバ。
+
+法律本文は houki-hub family の別 MCP（[`@shuji-bonji/houki-egov-mcp`](https://github.com/shuji-bonji/houki-egov-mcp)）が担当します。
+
+## 状態: Phase 0（スケルトンのみ）
+
+このリポジトリは現在 **Phase 0**（プロジェクト骨格・ツール定義スタブ・設計ドキュメント）の段階です。実際のスクレイピング実装（Phase 1）は未着手で、`nta_*` ツールは「未実装」レスポンスを返します。
+
+実装ロードマップは [`docs/DESIGN.md`](docs/DESIGN.md) を参照。
+
+## 提供予定のツール
+
+| Tool | 用途 | Phase |
+|---|---|---|
+| `nta_search_tsutatsu` | 通達をキーワード検索 | Phase 1 |
+| `nta_get_tsutatsu` | 通達本文を取得（章-項-号 単位指定可）| Phase 1 |
+| `nta_search_qa` | 質疑応答事例をキーワード検索 | Phase 1 |
+| `nta_get_qa` | 質疑応答事例の本文を取得 | Phase 1 |
+| `nta_search_tax_answer` | タックスアンサーをキーワード検索 | Phase 1 |
+| `nta_get_tax_answer` | タックスアンサー本文を取得（番号指定）| Phase 1 |
+| `resolve_abbreviation` | 略称→エントリ解決（houki-abbreviations 経由）| ✅ Phase 0 |
+
+## 通達の法的位置付け（重要）
+
+通達は **行政内部文書**であり、国民・裁判所には直接的な法的拘束力を持ちません（最高裁 昭和43.12.24 墓地埋葬法事件）。ただし税務署員は職務命令として守る義務があり、**実務上は事実上の規範**として機能します。
+
+```
+┌──────────────────────────────────────────────────┐
+│ 法律 (国会制定)              → 全員に拘束力     │
+│ 政令・省令・告示             → 同上             │
+│ ─── ここまでが houki-egov-mcp ─── │
+│ 通達 (行政内部)              → 税務署員のみ拘束 │
+│ 質疑応答事例                 → 参考情報         │
+│ タックスアンサー             → 一般向け解説     │
+│ ─── ここが houki-nta-mcp ─── │
+└──────────────────────────────────────────────────┘
+```
+
+## なぜ通達まで取得するのか
+
+法律本文だけでは判断できないケースが多数あります。例えば消費税の軽減税率:
+
+- **法律**（消費税法 4条）「飲食料品の譲渡には軽減税率を適用」
+- **政令**: 飲食料品の定義
+- **基本通達 5-1-9**: 「社内会議で出した飲食料品」「会議室への提供」「テイクアウト」の区分
+- **質疑応答事例**: 個別事例（「テレワーク手当に含まれる飲料水」等）
+
+会計・経理・税務系プロダクトを開発する場合、**通達レベルまで参照しないと正しい判定ができない**ことが多く、houki-nta-mcp はその領域をカバーします。
+
+詳細は [`docs/DESIGN.md`](docs/DESIGN.md) を参照。
+
+## houki-hub MCP family
+
+| パッケージ | 役割 | 状態 |
+|---|---|---|
+| [`@shuji-bonji/houki-abbreviations`](https://github.com/shuji-bonji/houki-abbreviations) | 略称辞書（共有ライブラリ） | ✅ v0.1.0 |
+| [`@shuji-bonji/houki-egov-mcp`](https://github.com/shuji-bonji/houki-egov-mcp) | e-Gov 法令API クライアント | ✅ v0.2.0 |
+| **`@shuji-bonji/houki-nta-mcp`** | **国税庁通達・Q&A・タックスアンサー（このリポジトリ）** | 🚧 Phase 0 |
+| `@shuji-bonji/houki-mhlw-mcp` | 厚労省通達・通知 | 計画中 |
+| `@shuji-bonji/houki-court-mcp` | 判例（裁判所サイト） | 構想中 |
+| `@shuji-bonji/houki-saiketsu-mcp` | 国税不服審判所裁決 | 構想中 |
+| `@shuji-bonji/houki-hub` | meta-package（一括 install） | 計画中 |
+
+## インストール（Phase 1 リリース後）
+
+```json
+// claude_desktop_config.json
+{
+  "mcpServers": {
+    "houki-egov": {
+      "command": "npx",
+      "args": ["-y", "@shuji-bonji/houki-egov-mcp"]
+    },
+    "houki-nta": {
+      "command": "npx",
+      "args": ["-y", "@shuji-bonji/houki-nta-mcp"]
+    }
+  }
+}
+```
+
+法律本文と通達の両方を引けるよう、両方を併用することを推奨します。
+
+## ローカル開発
+
+```bash
+git clone git@github.com:shuji-bonji/houki-nta-mcp.git
+cd houki-nta-mcp
+npm install
+npm run build
+npm test
+```
+
+```json
+// 開発中の動作確認 (.mcp.json)
+{
+  "mcpServers": {
+    "houki-nta-local": {
+      "command": "node",
+      "args": ["/absolute/path/to/houki-nta-mcp/dist/index.js"]
+    }
+  }
+}
+```
+
+## ドキュメント
+
+- [`docs/DESIGN.md`](docs/DESIGN.md) — 設計原則・houki-hub family 内の位置付け・ツール設計
+- [`docs/DATA-SOURCES.md`](docs/DATA-SOURCES.md) — 国税庁公開コンテンツの URL 構造・スクレイピング方針・ライセンス
+- [`DISCLAIMER.md`](DISCLAIMER.md) — 通達の法的位置付け・利用範囲
+- [`CONTRIBUTING.md`](CONTRIBUTING.md) — 貢献方法
+- [`CHANGELOG.md`](CHANGELOG.md) — リリースノート
+
+## 業法との関係
+
+本MCP は **一次情報の取得・提示のみ** を担います。分析は LLM、判断は利用者（または有資格者）の責任です。
+
+**業としての税務代理・税務書類作成・税務相談（税理士法52条）への利用は想定外**です。詳細は [DISCLAIMER.md](DISCLAIMER.md) 参照。
+
+## ライセンス
+
+MIT — 個人利用・学習用途のフォーク・改変・再配布を自由に許可します。
+
+国税庁コンテンツの著作権は **国（国税庁）**にあり、再配布・改変は[政府標準利用規約（第2.0版）](https://cio.go.jp/policy-opendata)の範囲内で可能です。本MCP は出典 URL を必ず付与する設計とし、利用者は元情報を確認できます。
+
+ただし、**業としての使用（税理士法52条が定める独占業務）** については想定外であり、作者は一切の責任を負いません。[DISCLAIMER.md](DISCLAIMER.md) を必ずご確認ください。

package/dist/config.d.ts

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+/**
+ * Configuration
+ *
+ * package.json から動的に version を取得する（hardcode 禁止）。
+ */
+export declare const PACKAGE_INFO: {
+    readonly name: string;
+    readonly version: string;
+    readonly description: string;
+};
+/** スクレイピング時のタイムアウト・リトライ設定（Phase 1 で本実装） */
+export declare const FETCH_CONFIG: {
+    /** リクエストタイムアウト (ms) */
+    readonly timeoutMs: 30000;
+    /** 最大リトライ回数 */
+    readonly maxRetries: 3;
+    /** リトライ間隔の基準値 (ms)。指数バックオフ */
+    readonly retryBaseMs: 1000;
+    /** User-Agent — 国税庁サイトを叩くときに付ける */
+    readonly userAgent: `${string}/${string} (+https://github.com/shuji-bonji/houki-nta-mcp)`;
+};
+/** キャッシュ設定（Phase 1 で本実装） */
+export declare const CACHE_CONFIG: {
+    /** メモリキャッシュ最大件数 */
+    readonly maxSize: 100;
+    /** 有効期限 (ms)。デフォルト 24時間 */
+    readonly ttlMs: number;
+};
+//# sourceMappingURL=config.d.ts.map

package/dist/config.d.ts.map

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package/dist/config.js

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+/**
+ * Configuration
+ *
+ * package.json から動的に version を取得する（hardcode 禁止）。
+ */
+import { readFileSync } from 'node:fs';
+import { fileURLToPath } from 'node:url';
+import { dirname, resolve } from 'node:path';
+const __dirname = dirname(fileURLToPath(import.meta.url));
+function loadPackageJson() {
+    // dist/config.js から見て ../package.json
+    // src/config.ts から見て ../package.json
+    const candidates = [
+        resolve(__dirname, '..', 'package.json'),
+        resolve(__dirname, '..', '..', 'package.json'),
+    ];
+    for (const path of candidates) {
+        try {
+            const content = readFileSync(path, 'utf8');
+            return JSON.parse(content);
+        }
+        catch {
+            // 次の候補へ
+        }
+    }
+    // 万が一見つからない場合のフォールバック
+    return {
+        name: '@shuji-bonji/houki-nta-mcp',
+        version: '0.0.0',
+    };
+}
+const pkg = loadPackageJson();
+export const PACKAGE_INFO = {
+    name: pkg.name,
+    version: pkg.version,
+    description: pkg.description ?? '',
+};
+/** スクレイピング時のタイムアウト・リトライ設定（Phase 1 で本実装） */
+export const FETCH_CONFIG = {
+    /** リクエストタイムアウト (ms) */
+    timeoutMs: 30_000,
+    /** 最大リトライ回数 */
+    maxRetries: 3,
+    /** リトライ間隔の基準値 (ms)。指数バックオフ */
+    retryBaseMs: 1_000,
+    /** User-Agent — 国税庁サイトを叩くときに付ける */
+    userAgent: `${PACKAGE_INFO.name}/${PACKAGE_INFO.version} (+https://github.com/shuji-bonji/houki-nta-mcp)`,
+};
+/** キャッシュ設定（Phase 1 で本実装） */
+export const CACHE_CONFIG = {
+    /** メモリキャッシュ最大件数 */
+    maxSize: 100,
+    /** 有効期限 (ms)。デフォルト 24時間 */
+    ttlMs: 24 * 60 * 60 * 1000,
+};
+//# sourceMappingURL=config.js.map

package/dist/config.js.map

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package/dist/constants.d.ts

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+/**
+ * Shared Constants — houki-nta-mcp 固有
+ *
+ * 略称辞書系の定数（DOMAINS / Domain）は @shuji-bonji/houki-abbreviations
+ * から re-export している。Single Source of Truth はそちら。
+ */
+export { DOMAINS, CATEGORIES, SOURCE_MCP_HINTS } from '@shuji-bonji/houki-abbreviations';
+export type { Domain, Category, SourceMcpHint } from '@shuji-bonji/houki-abbreviations';
+/** このMCPが管轄する source_mcp_hint */
+export declare const NTA_HINT: "houki-nta";
+/** 国税庁サイトの基底 URL */
+export declare const NTA_BASE_URLS: {
+    readonly root: "https://www.nta.go.jp";
+    /** 通達索引 */
+    readonly tsutatsu: "https://www.nta.go.jp/law/tsutatsu/menu.htm";
+    /** 質疑応答事例索引 */
+    readonly qaJirei: "https://www.nta.go.jp/law/shitsugi/01.htm";
+    /** タックスアンサー索引 */
+    readonly taxAnswer: "https://www.nta.go.jp/taxes/shiraberu/taxanswer/index2.htm";
+    /** 文書回答事例 */
+    readonly bunshoKaitou: "https://www.nta.go.jp/about/organization/ntc/bunsyokaito/index.htm";
+};
+/** このMCPが扱う category（houki-abbreviations の Category 型のサブセット） */
+export declare const NTA_CATEGORIES: readonly ["kihon-tsutatsu", "kobetsu-tsutatsu", "qa-jirei", "tax-answer"];
+export type NtaCategory = (typeof NTA_CATEGORIES)[number];
+/** 検索結果・取得件数の上限 */
+export declare const LIMITS: {
+    readonly searchDefault: 10;
+    readonly searchMax: 50;
+};
+/** 出力フォーマットの列挙 */
+export declare const OUTPUT_FORMATS: readonly ["markdown", "json"];
+export type OutputFormat = (typeof OUTPUT_FORMATS)[number];
+//# sourceMappingURL=constants.d.ts.map

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package/dist/constants.js

@@ -0,0 +1,37 @@
+/**
+ * Shared Constants — houki-nta-mcp 固有
+ *
+ * 略称辞書系の定数（DOMAINS / Domain）は @shuji-bonji/houki-abbreviations
+ * から re-export している。Single Source of Truth はそちら。
+ */
+// houki-abbreviations から共有定数を re-export
+export { DOMAINS, CATEGORIES, SOURCE_MCP_HINTS } from '@shuji-bonji/houki-abbreviations';
+/** このMCPが管轄する source_mcp_hint */
+export const NTA_HINT = 'houki-nta';
+/** 国税庁サイトの基底 URL */
+export const NTA_BASE_URLS = {
+    root: 'https://www.nta.go.jp',
+    /** 通達索引 */
+    tsutatsu: 'https://www.nta.go.jp/law/tsutatsu/menu.htm',
+    /** 質疑応答事例索引 */
+    qaJirei: 'https://www.nta.go.jp/law/shitsugi/01.htm',
+    /** タックスアンサー索引 */
+    taxAnswer: 'https://www.nta.go.jp/taxes/shiraberu/taxanswer/index2.htm',
+    /** 文書回答事例 */
+    bunshoKaitou: 'https://www.nta.go.jp/about/organization/ntc/bunsyokaito/index.htm',
+};
+/** このMCPが扱う category（houki-abbreviations の Category 型のサブセット） */
+export const NTA_CATEGORIES = [
+    'kihon-tsutatsu',
+    'kobetsu-tsutatsu',
+    'qa-jirei',
+    'tax-answer',
+];
+/** 検索結果・取得件数の上限 */
+export const LIMITS = {
+    searchDefault: 10,
+    searchMax: 50,
+};
+/** 出力フォーマットの列挙 */
+export const OUTPUT_FORMATS = ['markdown', 'json'];
+//# sourceMappingURL=constants.js.map

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package/dist/index.d.ts

@@ -0,0 +1,9 @@
+#!/usr/bin/env node
+/**
+ * houki-nta-mcp Server
+ *
+ * 国税庁の通達・質疑応答事例・タックスアンサーへのアクセスを提供する MCP サーバ。
+ * Phase 0 ではツール定義のみ。Phase 1 で実装。
+ */
+export {};
+//# sourceMappingURL=index.d.ts.map

package/dist/index.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"index.d.ts","sourceRoot":"","sources":["../src/index.ts"],"names":[],"mappings":";AAEA;;;;;GAKG"}

package/dist/index.js

@@ -0,0 +1,64 @@
+#!/usr/bin/env node
+/**
+ * houki-nta-mcp Server
+ *
+ * 国税庁の通達・質疑応答事例・タックスアンサーへのアクセスを提供する MCP サーバ。
+ * Phase 0 ではツール定義のみ。Phase 1 で実装。
+ */
+import { Server } from '@modelcontextprotocol/sdk/server/index.js';
+import { StdioServerTransport } from '@modelcontextprotocol/sdk/server/stdio.js';
+import { CallToolRequestSchema, ListToolsRequestSchema } from '@modelcontextprotocol/sdk/types.js';
+import { tools } from './tools/definitions.js';
+import { toolHandlers } from './tools/handlers.js';
+import { PACKAGE_INFO } from './config.js';
+import { logger } from './utils/logger.js';
+// Server instance
+const server = new Server({
+    name: PACKAGE_INFO.name,
+    version: PACKAGE_INFO.version,
+}, {
+    capabilities: {
+        tools: {},
+    },
+});
+// List tools
+server.setRequestHandler(ListToolsRequestSchema, async () => {
+    return { tools };
+});
+// Execute tool
+server.setRequestHandler(CallToolRequestSchema, async (request) => {
+    const { name, arguments: args } = request.params;
+    try {
+        const handler = toolHandlers[name];
+        if (!handler) {
+            throw new Error(`Unknown tool: ${name}`);
+        }
+        const result = await handler(args);
+        return {
+            content: [
+                {
+                    type: 'text',
+                    text: typeof result === 'string' ? result : JSON.stringify(result, null, 2),
+                },
+            ],
+        };
+    }
+    catch (error) {
+        const message = error instanceof Error ? error.message : String(error);
+        return {
+            content: [{ type: 'text', text: JSON.stringify({ error: message }, null, 2) }],
+            isError: true,
+        };
+    }
+});
+// Start server
+async function main() {
+    const transport = new StdioServerTransport();
+    await server.connect(transport);
+    logger.info('server', `${PACKAGE_INFO.name} v${PACKAGE_INFO.version} started (Phase 0 — stubs only)`);
+}
+main().catch((error) => {
+    logger.error('server', 'fatal error', error instanceof Error ? error : new Error(String(error)));
+    process.exit(1);
+});
+//# sourceMappingURL=index.js.map

package/dist/index.js.map

@@ -0,0 +1 @@
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package/dist/tools/definitions.d.ts

@@ -0,0 +1,9 @@
+/**
+ * MCP Tool Definitions — houki-nta-mcp Phase 0 (スタブ)
+ *
+ * Phase 1 で本実装。現状はツール定義のみ存在し、ハンドラは
+ * 「未実装」エラーを返すスタブ実装になっている。
+ */
+import type { Tool } from '@modelcontextprotocol/sdk/types.js';
+export declare const tools: Tool[];
+//# sourceMappingURL=definitions.d.ts.map

package/dist/tools/definitions.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"definitions.d.ts","sourceRoot":"","sources":["../../src/tools/definitions.ts"],"names":[],"mappings":"AAAA;;;;;GAKG;AAEH,OAAO,KAAK,EAAE,IAAI,EAAE,MAAM,oCAAoC,CAAC;AAG/D,eAAO,MAAM,KAAK,EAAE,IAAI,EA2JvB,CAAC"}

package/dist/tools/definitions.js

@@ -0,0 +1,160 @@
+/**
+ * MCP Tool Definitions — houki-nta-mcp Phase 0 (スタブ)
+ *
+ * Phase 1 で本実装。現状はツール定義のみ存在し、ハンドラは
+ * 「未実装」エラーを返すスタブ実装になっている。
+ */
+import { DOMAINS, LIMITS, OUTPUT_FORMATS } from '../constants.js';
+export const tools = [
+    {
+        name: 'nta_search_tsutatsu',
+        description: '国税庁の通達（法令解釈通達・個別通達）をキーワード検索する。Phase 0 ではスタブ。',
+        inputSchema: {
+            type: 'object',
+            properties: {
+                keyword: {
+                    type: 'string',
+                    description: '検索キーワード。例: "軽減税率", "電子帳簿", "棚卸資産"。略称も可（例: "電帳法"）',
+                },
+                type: {
+                    type: 'string',
+                    enum: ['kihon-tsutatsu', 'kobetsu-tsutatsu'],
+                    description: '通達種別で絞り込み。kihon-tsutatsu=法令解釈通達, kobetsu-tsutatsu=個別通達',
+                },
+                domain: {
+                    type: 'string',
+                    enum: [...DOMAINS],
+                    description: '分野タグで絞り込み（略称辞書ベース）',
+                },
+                limit: {
+                    type: 'number',
+                    description: `取得件数（デフォルト: ${LIMITS.searchDefault}、最大: ${LIMITS.searchMax}）`,
+                    default: LIMITS.searchDefault,
+                },
+            },
+            required: ['keyword'],
+        },
+    },
+    {
+        name: 'nta_get_tsutatsu',
+        description: '通達本文を取得する。略称（消基通・所基通・法基通 等）対応。条項指定可能。Phase 0 ではスタブ。',
+        inputSchema: {
+            type: 'object',
+            properties: {
+                name: {
+                    type: 'string',
+                    description: '通達名または略称。例: "消費税法基本通達", "消基通", "所得税基本通達", "所基通"',
+                },
+                clause: {
+                    type: 'string',
+                    description: '通達番号。例: "5-1-9", "11-2-10"（章-項-号 形式）',
+                },
+                format: {
+                    type: 'string',
+                    enum: [...OUTPUT_FORMATS],
+                    description: '出力形式',
+                    default: 'markdown',
+                },
+            },
+            required: ['name'],
+        },
+    },
+    {
+        name: 'nta_search_qa',
+        description: '国税庁の質疑応答事例をキーワード検索する。Phase 0 ではスタブ。',
+        inputSchema: {
+            type: 'object',
+            properties: {
+                keyword: {
+                    type: 'string',
+                    description: '検索キーワード。例: "社内会議 軽減税率", "テレワーク 必要経費"',
+                },
+                domain: {
+                    type: 'string',
+                    enum: [...DOMAINS],
+                    description: '税目で絞り込み',
+                },
+                limit: {
+                    type: 'number',
+                    description: `取得件数（デフォルト: ${LIMITS.searchDefault}、最大: ${LIMITS.searchMax}）`,
+                    default: LIMITS.searchDefault,
+                },
+            },
+            required: ['keyword'],
+        },
+    },
+    {
+        name: 'nta_get_qa',
+        description: '質疑応答事例の本文を取得する。Phase 0 ではスタブ。',
+        inputSchema: {
+            type: 'object',
+            properties: {
+                identifier: {
+                    type: 'string',
+                    description: '事例タイトル or ID',
+                },
+                format: {
+                    type: 'string',
+                    enum: [...OUTPUT_FORMATS],
+                    description: '出力形式',
+                    default: 'markdown',
+                },
+            },
+            required: ['identifier'],
+        },
+    },
+    {
+        name: 'nta_search_tax_answer',
+        description: 'タックスアンサー（一般納税者向け解説）をキーワード検索する。Phase 0 ではスタブ。',
+        inputSchema: {
+            type: 'object',
+            properties: {
+                keyword: {
+                    type: 'string',
+                    description: '検索キーワード。例: "ふるさと納税", "医療費控除"',
+                },
+                limit: {
+                    type: 'number',
+                    description: `取得件数（デフォルト: ${LIMITS.searchDefault}、最大: ${LIMITS.searchMax}）`,
+                    default: LIMITS.searchDefault,
+                },
+            },
+            required: ['keyword'],
+        },
+    },
+    {
+        name: 'nta_get_tax_answer',
+        description: 'タックスアンサー本文を取得する。Phase 0 ではスタブ。',
+        inputSchema: {
+            type: 'object',
+            properties: {
+                no: {
+                    type: 'string',
+                    description: 'タックスアンサー番号。例: "6101", "1100"',
+                },
+                format: {
+                    type: 'string',
+                    enum: [...OUTPUT_FORMATS],
+                    description: '出力形式',
+                    default: 'markdown',
+                },
+            },
+            required: ['no'],
+        },
+    },
+    {
+        name: 'resolve_abbreviation',
+        description: '略称・通称から houki-abbreviations 経由でエントリを解決する。houki-nta-mcp 管轄外（法令系等）の場合は「他 MCP に誘導」のヒントを返す。',
+        inputSchema: {
+            type: 'object',
+            properties: {
+                abbr: {
+                    type: 'string',
+                    description: '略称。例: "消基通", "所基通", "電帳法"',
+                },
+            },
+            required: ['abbr'],
+        },
+    },
+];
+//# sourceMappingURL=definitions.js.map

package/dist/tools/definitions.js.map

@@ -0,0 +1 @@
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package/dist/tools/handlers.d.ts

@@ -0,0 +1,85 @@
+/**
+ * MCP Tool Handlers — houki-nta-mcp Phase 0 (スタブ)
+ *
+ * Phase 1 で本実装。現状は `resolve_abbreviation` のみ houki-abbreviations 経由で
+ * 動作する。それ以外のツールは「未実装」レスポンスを返す。
+ */
+import type { SearchTsutatsuArgs, GetTsutatsuArgs, SearchQaArgs, GetQaArgs, SearchTaxAnswerArgs, GetTaxAnswerArgs } from '../types/index.js';
+/**
+ * nta_search_tsutatsu — 通達検索（Phase 0 スタブ）
+ */
+export declare function handleNtaSearchTsutatsu(_args: SearchTsutatsuArgs): Promise<{
+    tool: string;
+    error: string;
+    status: string;
+    see_also: string;
+}>;
+/**
+ * nta_get_tsutatsu — 通達取得（Phase 0 スタブ）
+ */
+export declare function handleNtaGetTsutatsu(_args: GetTsutatsuArgs): Promise<{
+    tool: string;
+    error: string;
+    status: string;
+    see_also: string;
+}>;
+/**
+ * nta_search_qa — 質疑応答事例検索（Phase 0 スタブ）
+ */
+export declare function handleNtaSearchQa(_args: SearchQaArgs): Promise<{
+    tool: string;
+    error: string;
+    status: string;
+    see_also: string;
+}>;
+/**
+ * nta_get_qa — 質疑応答事例取得（Phase 0 スタブ）
+ */
+export declare function handleNtaGetQa(_args: GetQaArgs): Promise<{
+    tool: string;
+    error: string;
+    status: string;
+    see_also: string;
+}>;
+/**
+ * nta_search_tax_answer — タックスアンサー検索（Phase 0 スタブ）
+ */
+export declare function handleNtaSearchTaxAnswer(_args: SearchTaxAnswerArgs): Promise<{
+    tool: string;
+    error: string;
+    status: string;
+    see_also: string;
+}>;
+/**
+ * nta_get_tax_answer — タックスアンサー取得（Phase 0 スタブ）
+ */
+export declare function handleNtaGetTaxAnswer(_args: GetTaxAnswerArgs): Promise<{
+    tool: string;
+    error: string;
+    status: string;
+    see_also: string;
+}>;
+/**
+ * resolve_abbreviation — 略称解決（houki-abbreviations 経由）
+ *
+ * 自分の管轄（source_mcp_hint === 'houki-nta'）以外のエントリは、
+ * 「正しい MCP に誘導するヒント」と共に返す。
+ */
+export declare function handleResolveAbbreviation(args: {
+    abbr: string;
+}): Promise<{
+    abbr: string;
+    resolved: null;
+    note: string;
+} | {
+    hint?: string | undefined;
+    abbr: string;
+    resolved: import("@shuji-bonji/houki-abbreviations").AbbreviationEntry;
+    in_scope: boolean;
+    note?: undefined;
+}>;
+/**
+ * Tool handlers map
+ */
+export declare const toolHandlers: Record<string, (args: any) => Promise<unknown>>;
+//# sourceMappingURL=handlers.d.ts.map

package/dist/tools/handlers.d.ts.map

@@ -0,0 +1 @@
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package/dist/tools/handlers.js

@@ -0,0 +1,91 @@
+/**
+ * MCP Tool Handlers — houki-nta-mcp Phase 0 (スタブ)
+ *
+ * Phase 1 で本実装。現状は `resolve_abbreviation` のみ houki-abbreviations 経由で
+ * 動作する。それ以外のツールは「未実装」レスポンスを返す。
+ */
+import { resolveAbbreviation } from '@shuji-bonji/houki-abbreviations';
+import { NTA_HINT } from '../constants.js';
+const NOT_IMPLEMENTED = {
+    error: 'Phase 0 では未実装。Phase 1 で本実装予定。',
+    status: 'not_implemented',
+    see_also: 'https://github.com/shuji-bonji/houki-nta-mcp',
+};
+/**
+ * nta_search_tsutatsu — 通達検索（Phase 0 スタブ）
+ */
+export async function handleNtaSearchTsutatsu(_args) {
+    return { ...NOT_IMPLEMENTED, tool: 'nta_search_tsutatsu' };
+}
+/**
+ * nta_get_tsutatsu — 通達取得（Phase 0 スタブ）
+ */
+export async function handleNtaGetTsutatsu(_args) {
+    return { ...NOT_IMPLEMENTED, tool: 'nta_get_tsutatsu' };
+}
+/**
+ * nta_search_qa — 質疑応答事例検索（Phase 0 スタブ）
+ */
+export async function handleNtaSearchQa(_args) {
+    return { ...NOT_IMPLEMENTED, tool: 'nta_search_qa' };
+}
+/**
+ * nta_get_qa — 質疑応答事例取得（Phase 0 スタブ）
+ */
+export async function handleNtaGetQa(_args) {
+    return { ...NOT_IMPLEMENTED, tool: 'nta_get_qa' };
+}
+/**
+ * nta_search_tax_answer — タックスアンサー検索（Phase 0 スタブ）
+ */
+export async function handleNtaSearchTaxAnswer(_args) {
+    return { ...NOT_IMPLEMENTED, tool: 'nta_search_tax_answer' };
+}
+/**
+ * nta_get_tax_answer — タックスアンサー取得（Phase 0 スタブ）
+ */
+export async function handleNtaGetTaxAnswer(_args) {
+    return { ...NOT_IMPLEMENTED, tool: 'nta_get_tax_answer' };
+}
+/**
+ * resolve_abbreviation — 略称解決（houki-abbreviations 経由）
+ *
+ * 自分の管轄（source_mcp_hint === 'houki-nta'）以外のエントリは、
+ * 「正しい MCP に誘導するヒント」と共に返す。
+ */
+export async function handleResolveAbbreviation(args) {
+    const result = resolveAbbreviation(args.abbr);
+    if (!result) {
+        return {
+            abbr: args.abbr,
+            resolved: null,
+            note: '辞書に該当なし。フル法令名でお試しください',
+        };
+    }
+    // 自分の管轄か判定
+    const isInScope = result.source_mcp_hint === NTA_HINT;
+    return {
+        abbr: args.abbr,
+        resolved: result,
+        in_scope: isInScope,
+        ...(isInScope
+            ? {}
+            : {
+                hint: `このエントリは ${result.source_mcp_hint} の管轄です。${result.source_mcp_hint}-mcp で取得してください。`,
+            }),
+    };
+}
+/**
+ * Tool handlers map
+ */
+// eslint-disable-next-line @typescript-eslint/no-explicit-any
+export const toolHandlers = {
+    nta_search_tsutatsu: handleNtaSearchTsutatsu,
+    nta_get_tsutatsu: handleNtaGetTsutatsu,
+    nta_search_qa: handleNtaSearchQa,
+    nta_get_qa: handleNtaGetQa,
+    nta_search_tax_answer: handleNtaSearchTaxAnswer,
+    nta_get_tax_answer: handleNtaGetTaxAnswer,
+    resolve_abbreviation: handleResolveAbbreviation,
+};
+//# sourceMappingURL=handlers.js.map

package/dist/tools/handlers.js.map

@@ -0,0 +1 @@
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package/dist/types/index.d.ts

@@ -0,0 +1,58 @@
+/**
+ * Shared Types — houki-nta-mcp
+ *
+ * AbbreviationEntry は @shuji-bonji/houki-abbreviations から re-export。
+ */
+import type { Domain, OutputFormat, NtaCategory } from '../constants.js';
+export type { AbbreviationEntry } from '@shuji-bonji/houki-abbreviations';
+/** 通達検索引数 */
+export interface SearchTsutatsuArgs {
+    /** 検索キーワード */
+    keyword: string;
+    /** 通達種別で絞り込み */
+    type?: Extract<NtaCategory, 'kihon-tsutatsu' | 'kobetsu-tsutatsu'>;
+    /** 分野タグで絞り込み */
+    domain?: Domain;
+    /** 取得件数 */
+    limit?: number;
+}
+/** 通達取得引数 */
+export interface GetTsutatsuArgs {
+    /** 通達名または略称。例: "消基通", "所基通" */
+    name: string;
+    /** 通達番号。例: "5-1-9", "11-2-10"（章-項-号 形式） */
+    clause?: string;
+    /** 出力形式 */
+    format?: OutputFormat;
+}
+/** 質疑応答事例検索引数 */
+export interface SearchQaArgs {
+    /** 検索キーワード */
+    keyword: string;
+    /** 税目で絞り込み */
+    domain?: Domain;
+    /** 取得件数 */
+    limit?: number;
+}
+/** 質疑応答事例取得引数 */
+export interface GetQaArgs {
+    /** タイトル or ID */
+    identifier: string;
+    /** 出力形式 */
+    format?: OutputFormat;
+}
+/** タックスアンサー取得引数 */
+export interface GetTaxAnswerArgs {
+    /** タックスアンサー番号。例: "6101" */
+    no: string;
+    /** 出力形式 */
+    format?: OutputFormat;
+}
+/** タックスアンサー検索引数 */
+export interface SearchTaxAnswerArgs {
+    /** 検索キーワード */
+    keyword: string;
+    /** 取得件数 */
+    limit?: number;
+}
+//# sourceMappingURL=index.d.ts.map

package/dist/types/index.d.ts.map

@@ -0,0 +1 @@
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package/dist/types/index.js

@@ -0,0 +1,7 @@
+/**
+ * Shared Types — houki-nta-mcp
+ *
+ * AbbreviationEntry は @shuji-bonji/houki-abbreviations から re-export。
+ */
+export {};
+//# sourceMappingURL=index.js.map

package/dist/types/index.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"index.js","sourceRoot":"","sources":["../../src/types/index.ts"],"names":[],"mappings":"AAAA;;;;GAIG"}

package/dist/utils/logger.d.ts

@@ -0,0 +1,15 @@
+/**
+ * Logger
+ *
+ * MCP は stdio プロトコルなので `console.log` 禁止。
+ * `console.error` または `process.stderr` 経由でしかログを出せない。
+ *
+ * 構造化ログ（JSON）を stderr に流す形にしておくと、CI / 監視で扱いやすい。
+ */
+export declare const logger: {
+    readonly debug: (scope: string, msg: string, meta?: Record<string, any>) => void;
+    readonly info: (scope: string, msg: string, meta?: Record<string, any>) => void;
+    readonly warn: (scope: string, msg: string, meta?: Record<string, any>) => void;
+    readonly error: (scope: string, msg: string, err?: Error) => void;
+};
+//# sourceMappingURL=logger.d.ts.map

package/dist/utils/logger.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"logger.d.ts","sourceRoot":"","sources":["../../src/utils/logger.ts"],"names":[],"mappings":"AAAA;;;;;;;GAOG;AA+BH,eAAO,MAAM,MAAM;4BAXF,MAAM,OAAO,MAAM,SAAS,MAAM,CAAC,MAAM,EAAE,GAAG,CAAC;2BAA/C,MAAM,OAAO,MAAM,SAAS,MAAM,CAAC,MAAM,EAAE,GAAG,CAAC;2BAA/C,MAAM,OAAO,MAAM,SAAS,MAAM,CAAC,MAAM,EAAE,GAAG,CAAC;4BAe/C,MAAM,OAAO,MAAM,QAAQ,KAAK;CAevC,CAAC"}

package/dist/utils/logger.js

@@ -0,0 +1,45 @@
+/**
+ * Logger
+ *
+ * MCP は stdio プロトコルなので `console.log` 禁止。
+ * `console.error` または `process.stderr` 経由でしかログを出せない。
+ *
+ * 構造化ログ（JSON）を stderr に流す形にしておくと、CI / 監視で扱いやすい。
+ */
+function emit(payload) {
+    // stderr に書く（stdio MCP プロトコルを汚染しない）
+    process.stderr.write(JSON.stringify(payload) + '\n');
+}
+function makeLogger(level) {
+    // eslint-disable-next-line @typescript-eslint/no-explicit-any
+    return (scope, msg, meta) => {
+        emit({
+            ts: new Date().toISOString(),
+            level,
+            scope,
+            msg,
+            ...(meta ? { meta } : {}),
+        });
+    };
+}
+export const logger = {
+    debug: makeLogger('debug'),
+    info: makeLogger('info'),
+    warn: makeLogger('warn'),
+    error: (scope, msg, err) => {
+        emit({
+            ts: new Date().toISOString(),
+            level: 'error',
+            scope,
+            msg,
+            ...(err
+                ? {
+                    meta: {
+                        error: { name: err.name, message: err.message, stack: err.stack },
+                    },
+                }
+                : {}),
+        });
+    },
+};
+//# sourceMappingURL=logger.js.map

package/dist/utils/logger.js.map

@@ -0,0 +1 @@
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package/package.json

@@ -0,0 +1,63 @@
+{
+  "name": "@shuji-bonji/houki-nta-mcp",
+  "version": "0.0.1",
+  "description": "MCP server for Japanese National Tax Agency (NTA) tsutatsu, Q&A, and tax answer. Part of the houki-hub MCP family.",
+  "keywords": [
+    "mcp",
+    "japan",
+    "nta",
+    "houki",
+    "tax",
+    "tsutatsu",
+    "qa-jirei",
+    "tax-answer"
+  ],
+  "author": "shuji-bonji",
+  "license": "MIT",
+  "repository": {
+    "type": "git",
+    "url": "git+https://github.com/shuji-bonji/houki-nta-mcp.git"
+  },
+  "type": "module",
+  "main": "dist/index.js",
+  "types": "dist/index.d.ts",
+  "bin": {
+    "houki-nta-mcp": "dist/index.js"
+  },
+  "files": [
+    "dist"
+  ],
+  "publishConfig": {
+    "access": "public"
+  },
+  "scripts": {
+    "build": "tsc",
+    "dev": "tsc --watch",
+    "start": "node dist/index.js",
+    "test": "vitest --run",
+    "test:watch": "vitest",
+    "test:coverage": "vitest --run --coverage",
+    "lint": "eslint src",
+    "format": "prettier --write src",
+    "format:check": "prettier --check src",
+    "prepublishOnly": "npm run build"
+  },
+  "dependencies": {
+    "@modelcontextprotocol/sdk": "^1.29.0",
+    "@shuji-bonji/houki-abbreviations": "^0.2.0"
+  },
+  "devDependencies": {
+    "@eslint/js": "^9.39.2",
+    "@types/node": "^22.0.0",
+    "@vitest/coverage-v8": "^2.1.9",
+    "eslint": "^9.0.0",
+    "eslint-config-prettier": "^10.1.8",
+    "prettier": "^3.8.0",
+    "typescript": "^5.7.0",
+    "typescript-eslint": "^8.53.0",
+    "vitest": "^2.1.0"
+  },
+  "engines": {
+    "node": ">=20.0.0"
+  }
+}