freee-demo-kit 0.1.4

package/presets/common/depreciation/preset.json

@@ -0,0 +1,433 @@
+{
+  "name": "固定資産・減価償却デモ",
+  "description": "業種横断の固定資産管理デモ。PC・サーバー・内装設備の購入から月次償却まで。会計ソフトでの固定資産登録と減価償却費計上フローを確認できる。",
+  "version": "1.0.0",
+  "expected": {
+    "walletables": 2,
+    "deals": 18,
+    "manualJournals": 9
+  },
+  "data": {
+    "walletables": [
+      {
+        "type": "bank_account",
+        "name": "みらい信用銀行 普通預金",
+        "bank_id": 2407
+      },
+      {
+        "type": "credit_card",
+        "name": "法人クレジットカード",
+        "bank_id": 1442
+      }
+    ],
+    "deals": [
+      {
+        "issue_date": "2026-01-08",
+        "type": "expense",
+        "partner_name": "オフィス機器販売株式会社",
+        "details": [
+          {
+            "account_item_name": "工具器具備品",
+            "tax_code": 34,
+            "amount": 330000,
+            "description": "ノートPC 3台（1台 ¥110,000）耐用年数4年"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-10",
+        "type": "expense",
+        "partner_name": "インフラシステム株式会社",
+        "details": [
+          {
+            "account_item_name": "工具器具備品",
+            "tax_code": 34,
+            "amount": 550000,
+            "description": "NASサーバー導入（耐用年数5年）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-15",
+        "type": "expense",
+        "partner_name": "空調設備工事 北星",
+        "details": [
+          {
+            "account_item_name": "附属設備",
+            "tax_code": 34,
+            "amount": 220000,
+            "description": "事務所エアコン設置工事（耐用年数15年）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-10",
+        "type": "income",
+        "partner_name": "株式会社ホライゾン経営",
+        "details": [
+          {
+            "account_item_name": "売上高",
+            "tax_code": 21,
+            "amount": 1100000,
+            "description": "経営コンサルティング 1月分"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-25",
+        "type": "expense",
+        "partner_name": "代表取締役 奥村 智則",
+        "details": [
+          {
+            "account_item_name": "役員報酬",
+            "tax_code": 0,
+            "amount": 600000,
+            "description": "1月度 役員報酬"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-25",
+        "type": "expense",
+        "partner_name": "社員 吉田 恵子 他1名",
+        "details": [
+          {
+            "account_item_name": "給料手当",
+            "tax_code": 0,
+            "amount": 400000,
+            "description": "1月 給与 2名分"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "type": "expense",
+        "partner_name": "桜花不動産株式会社",
+        "details": [
+          {
+            "account_item_name": "地代家賃",
+            "tax_code": 0,
+            "amount": 110000,
+            "description": "事務所賃料 1月分"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "type": "expense",
+        "partner_name": "ルーセント通信株式会社",
+        "details": [
+          {
+            "account_item_name": "通信費",
+            "tax_code": 34,
+            "amount": 22000,
+            "description": "オフィス回線・携帯 1月分"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-10",
+        "type": "income",
+        "partner_name": "株式会社ホライゾン経営",
+        "details": [
+          {
+            "account_item_name": "売上高",
+            "tax_code": 21,
+            "amount": 1210000,
+            "description": "経営コンサルティング 2月分（追加対応込み）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-25",
+        "type": "expense",
+        "partner_name": "代表取締役 奥村 智則",
+        "details": [
+          {
+            "account_item_name": "役員報酬",
+            "tax_code": 0,
+            "amount": 600000,
+            "description": "2月度 役員報酬"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-25",
+        "type": "expense",
+        "partner_name": "社員 吉田 恵子 他1名",
+        "details": [
+          {
+            "account_item_name": "給料手当",
+            "tax_code": 0,
+            "amount": 400000,
+            "description": "2月 給与 2名分"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "type": "expense",
+        "partner_name": "桜花不動産株式会社",
+        "details": [
+          {
+            "account_item_name": "地代家賃",
+            "tax_code": 0,
+            "amount": 110000,
+            "description": "事務所賃料 2月分"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "type": "expense",
+        "partner_name": "ルーセント通信株式会社",
+        "details": [
+          {
+            "account_item_name": "通信費",
+            "tax_code": 34,
+            "amount": 22000,
+            "description": "オフィス回線・携帯 2月分"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-10",
+        "type": "income",
+        "partner_name": "株式会社ホライゾン経営",
+        "details": [
+          {
+            "account_item_name": "売上高",
+            "tax_code": 21,
+            "amount": 990000,
+            "description": "経営コンサルティング 3月分"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-25",
+        "type": "expense",
+        "partner_name": "代表取締役 奥村 智則",
+        "details": [
+          {
+            "account_item_name": "役員報酬",
+            "tax_code": 0,
+            "amount": 600000,
+            "description": "3月度 役員報酬"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-25",
+        "type": "expense",
+        "partner_name": "社員 吉田 恵子 他1名",
+        "details": [
+          {
+            "account_item_name": "給料手当",
+            "tax_code": 0,
+            "amount": 400000,
+            "description": "3月 給与 2名分"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "type": "expense",
+        "partner_name": "桜花不動産株式会社",
+        "details": [
+          {
+            "account_item_name": "地代家賃",
+            "tax_code": 0,
+            "amount": 110000,
+            "description": "事務所賃料 3月分"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "type": "expense",
+        "partner_name": "ルーセント通信株式会社",
+        "details": [
+          {
+            "account_item_name": "通信費",
+            "tax_code": 34,
+            "amount": 22000,
+            "description": "オフィス回線・携帯 3月分"
+          }
+        ]
+      }
+    ],
+    "manualJournals": [
+      {
+        "issue_date": "2026-01-31",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "減価償却費",
+            "tax_code": 0,
+            "amount": 6875,
+            "description": "PC 月次減価償却（¥330,000 ÷ 48ヶ月）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "工具器具備品",
+            "tax_code": 0,
+            "amount": 6875,
+            "description": "PC 減価償却累計"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "減価償却費",
+            "tax_code": 0,
+            "amount": 9167,
+            "description": "サーバー 月次減価償却（¥550,000 ÷ 60ヶ月）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "工具器具備品",
+            "tax_code": 0,
+            "amount": 9167,
+            "description": "サーバー 減価償却累計"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "減価償却費",
+            "tax_code": 0,
+            "amount": 1222,
+            "description": "エアコン工事 月次減価償却（¥220,000 ÷ 180ヶ月）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "附属設備",
+            "tax_code": 0,
+            "amount": 1222,
+            "description": "エアコン工事 減価償却累計"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "減価償却費",
+            "tax_code": 0,
+            "amount": 6875,
+            "description": "PC 月次減価償却（¥330,000 ÷ 48ヶ月）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "工具器具備品",
+            "tax_code": 0,
+            "amount": 6875,
+            "description": "PC 減価償却累計"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "減価償却費",
+            "tax_code": 0,
+            "amount": 9167,
+            "description": "サーバー 月次減価償却（¥550,000 ÷ 60ヶ月）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "工具器具備品",
+            "tax_code": 0,
+            "amount": 9167,
+            "description": "サーバー 減価償却累計"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "減価償却費",
+            "tax_code": 0,
+            "amount": 1222,
+            "description": "エアコン工事 月次減価償却（¥220,000 ÷ 180ヶ月）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "附属設備",
+            "tax_code": 0,
+            "amount": 1222,
+            "description": "エアコン工事 減価償却累計"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "減価償却費",
+            "tax_code": 0,
+            "amount": 6875,
+            "description": "PC 月次減価償却（¥330,000 ÷ 48ヶ月）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "工具器具備品",
+            "tax_code": 0,
+            "amount": 6875,
+            "description": "PC 減価償却累計"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "減価償却費",
+            "tax_code": 0,
+            "amount": 9167,
+            "description": "サーバー 月次減価償却（¥550,000 ÷ 60ヶ月）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "工具器具備品",
+            "tax_code": 0,
+            "amount": 9167,
+            "description": "サーバー 減価償却累計"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "減価償却費",
+            "tax_code": 0,
+            "amount": 1222,
+            "description": "エアコン工事 月次減価償却（¥220,000 ÷ 180ヶ月）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "附属設備",
+            "tax_code": 0,
+            "amount": 1222,
+            "description": "エアコン工事 減価償却累計"
+          }
+        ]
+      }
+    ]
+  }
+}

package/presets/errors/consumption-tax/preset.json

@@ -0,0 +1,136 @@
+{
+  "name": "消費税・インボイス制度エラーデータ",
+  "description": "2023年10月施行のインボイス制度（適格請求書等保存方式）に関する典型的なミスを含むエラーデータ。TAX-CODE-001ルールおよびインボイス制度対応の研修・修正トレーニング用。",
+  "version": "1.0.0",
+  "expected": {
+    "walletables": 1,
+    "deals": 9,
+    "manualJournals": 3
+  },
+  "error_manifest": [
+    {
+      "rule": "INVOICE-001",
+      "location": "deals[0~2] — partner_name: 免税事業者 山田商店, account_item_name: 仕入高, tax_code: 34",
+      "description": "適格請求書発行事業者でない免税事業者からの仕入を、税額控除100%として計上している。インボイス制度の経過措置では2026年9月末まで80%控除が上限。仕入税額控除を過大計上しており、消費税申告で問題になる。",
+      "expected_fix": "免税事業者からの仕入については、経過措置期間中はtax_codeを特定仕入控除80%として処理するか、システム上で仕入先の登録番号の有無を確認・記録した上で適切な税区分を適用する"
+    },
+    {
+      "rule": "TAX-CODE-001",
+      "location": "deals[3~5] — account_item_name: 食料品仕入, tax_code: 34",
+      "description": "軽減税率8%の対象となる飲食料品（食料品仕入）に対して、標準税率10%の課税仕入コード(34)が設定されている。軽減税率は2019年10月より適用。",
+      "expected_fix": "tax_code を 17（課税仕入8%・軽減税率）に変更する"
+    },
+    {
+      "rule": "TAX-CODE-001",
+      "location": "deals[6~8] — account_item_name: 消耗品費, tax_code: 0",
+      "description": "課税仕入10%対象の消耗品費に非課税コード(0)が設定されている。仕入税額控除が受けられず、消費税の過大納付につながる。",
+      "expected_fix": "tax_code を 34（課税仕入10%）に変更する"
+    }
+  ],
+  "data": {
+    "walletables": [
+      {
+        "type": "bank_account",
+        "name": "さくら信用金庫 普通預金",
+        "bank_id": 2407
+      }
+    ],
+    "deals": [
+      {
+        "issue_date": "2026-01-15",
+        "type": "expense",
+        "partner_name": "免税事業者 山田商店",
+        "details": [
+          { "account_item_name": "仕入高", "tax_code": 34, "amount": 110000, "description": "商品仕入 1月（インボイス未登録業者・控除過大: 80%控除が上限）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-15",
+        "type": "expense",
+        "partner_name": "免税事業者 山田商店",
+        "details": [
+          { "account_item_name": "仕入高", "tax_code": 34, "amount": 110000, "description": "商品仕入 2月（インボイス未登録業者・控除過大: 80%控除が上限）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-15",
+        "type": "expense",
+        "partner_name": "免税事業者 山田商店",
+        "details": [
+          { "account_item_name": "仕入高", "tax_code": 34, "amount": 110000, "description": "商品仕入 3月（インボイス未登録業者・控除過大: 80%控除が上限）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-20",
+        "type": "expense",
+        "partner_name": "株式会社フレッシュフーズ",
+        "details": [
+          { "account_item_name": "仕入高", "tax_code": 34, "amount": 55000, "description": "飲食料品仕入 1月（税区分誤り: 軽減税率8%→標準税率10%に誤設定）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-20",
+        "type": "expense",
+        "partner_name": "株式会社フレッシュフーズ",
+        "details": [
+          { "account_item_name": "仕入高", "tax_code": 34, "amount": 55000, "description": "飲食料品仕入 2月（税区分誤り: 軽減税率8%→標準税率10%に誤設定）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-20",
+        "type": "expense",
+        "partner_name": "株式会社フレッシュフーズ",
+        "details": [
+          { "account_item_name": "仕入高", "tax_code": 34, "amount": 55000, "description": "飲食料品仕入 3月（税区分誤り: 軽減税率8%→標準税率10%に誤設定）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-25",
+        "type": "expense",
+        "partner_name": "株式会社オフィスサプライ",
+        "details": [
+          { "account_item_name": "消耗品費", "tax_code": 0, "amount": 22000, "description": "事務用品購入 1月（税区分誤り: 課税仕入10%→非課税に誤設定）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-25",
+        "type": "expense",
+        "partner_name": "株式会社オフィスサプライ",
+        "details": [
+          { "account_item_name": "消耗品費", "tax_code": 0, "amount": 22000, "description": "事務用品購入 2月（税区分誤り: 課税仕入10%→非課税に誤設定）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-25",
+        "type": "expense",
+        "partner_name": "株式会社オフィスサプライ",
+        "details": [
+          { "account_item_name": "消耗品費", "tax_code": 0, "amount": 22000, "description": "事務用品購入 3月（税区分誤り: 課税仕入10%→非課税に誤設定）" }
+        ]
+      }
+    ],
+    "manualJournals": [
+      {
+        "issue_date": "2026-01-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "仮払消費税", "tax_code": 0, "amount": 16900, "description": "1月 仮払消費税計上（免税業者分・軽減税率誤適用を含む誤計上額）" },
+          { "entry_side": "credit", "account_item_name": "未払金",     "tax_code": 0, "amount": 16900, "description": "1月 消費税未払計上" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "仮払消費税", "tax_code": 0, "amount": 16900, "description": "2月 仮払消費税計上（免税業者分・軽減税率誤適用を含む誤計上額）" },
+          { "entry_side": "credit", "account_item_name": "未払金",     "tax_code": 0, "amount": 16900, "description": "2月 消費税未払計上" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "仮払消費税", "tax_code": 0, "amount": 16900, "description": "3月 仮払消費税計上（免税業者分・軽減税率誤適用を含む誤計上額）" },
+          { "entry_side": "credit", "account_item_name": "未払金",     "tax_code": 0, "amount": 16900, "description": "3月 消費税未払計上" }
+        ]
+      }
+    ]
+  }
+}