freee-demo-kit 0.1.4

package/presets/errors/depreciation-method/preset.json

@@ -0,0 +1,133 @@
+{
+  "name": "減価償却ミスエラーデータ",
+  "description": "固定資産の減価償却処理に関する典型的なミスを含むエラーデータ。償却方法の誤り（定率法→定額法）、耐用年数の誤適用、少額減価償却資産の誤処理など。税理士・会計士の研修・修正トレーニング用。",
+  "version": "1.0.0",
+  "expected": {
+    "walletables": 1,
+    "deals": 6,
+    "manualJournals": 6
+  },
+  "error_manifest": [
+    {
+      "rule": "DEPRECIATION-001",
+      "location": "manualJournals[0~1] — account_item_name: 減価償却費, 機械装置",
+      "description": "機械装置（製造業用）の償却方法を定額法で処理しているが、法人税法では機械装置は定率法が原則（届出がない限り）。定率法未届出で定額法を適用しており、税務上の償却超過が発生する可能性がある。",
+      "expected_fix": "機械装置は定率法（200%定率法）で償却額を再計算し、差額を修正する。定額法を使用する場合は所轄税務署への届出が必要"
+    },
+    {
+      "rule": "DEPRECIATION-002",
+      "location": "manualJournals[2~3] — account_item_name: 減価償却費, 車両",
+      "description": "業務用普通乗用車（5年耐用年数が正しい）を3年として償却計算している。耐用年数の誤適用により減価償却費が過大計上され、税務上の損金算入超過となる。",
+      "expected_fix": "普通乗用車（総排気量3L以下）の耐用年数は6年（法定耐用年数表）。3年ではなく6年で再計算し、差額を修正仕訳する"
+    },
+    {
+      "rule": "DEPRECIATION-003",
+      "location": "deals[3~5] — account_item_name: 消耗品費, 取得価額30万円超",
+      "description": "取得価額が30万円を超える資産（パソコン・サーバー）を一括で消耗品費として費用計上している。中小企業者の少額減価償却資産の特例（30万円未満）の適用要件を超えており、固定資産として資産計上・減価償却が必要。",
+      "expected_fix": "取得価額30万円以上の資産は固定資産（器具備品等）として計上し、耐用年数に従い減価償却する。30万円未満であれば特例適用可能"
+    }
+  ],
+  "data": {
+    "walletables": [
+      {
+        "type": "bank_account",
+        "name": "みどり銀行 当座預金（固定資産管理テスト）",
+        "bank_id": 2407
+      }
+    ],
+    "deals": [
+      {
+        "issue_date": "2026-01-15",
+        "type": "expense",
+        "partner_name": "機械設備リース株式会社",
+        "details": [
+          { "account_item_name": "機械装置", "tax_code": 34, "amount": 1980000, "description": "製造機械 A型プレス機 取得（耐用年数10年・定率法が正しい→定額法で誤処理）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-01",
+        "type": "expense",
+        "partner_name": "オートディーラー株式会社",
+        "details": [
+          { "account_item_name": "車両運搬具", "tax_code": 34, "amount": 1650000, "description": "業務用普通乗用車 取得（耐用年数6年が正しい→3年で誤処理）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-10",
+        "type": "expense",
+        "partner_name": "精密機器リース株式会社",
+        "details": [
+          { "account_item_name": "工具器具備品", "tax_code": 34, "amount": 330000, "description": "測定器具 取得（耐用年数5年・正常計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-20",
+        "type": "expense",
+        "partner_name": "コンピュータ機器株式会社",
+        "details": [
+          { "account_item_name": "消耗品費", "tax_code": 34, "amount": 418000, "description": "業務用サーバー 取得（誤り: 取得価額41.8万円→30万円超のため固定資産計上が必要。消耗品費で一括費用化は不可）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-15",
+        "type": "expense",
+        "partner_name": "コンピュータ機器株式会社",
+        "details": [
+          { "account_item_name": "消耗品費", "tax_code": 34, "amount": 352000, "description": "高性能ノートPC 取得（誤り: 取得価額35.2万円→30万円超のため固定資産計上が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-05",
+        "type": "expense",
+        "partner_name": "コンピュータ機器株式会社",
+        "details": [
+          { "account_item_name": "消耗品費", "tax_code": 34, "amount": 264000, "description": "ノートPC 取得（正常: 取得価額26.4万円→30万円未満のため少額減価償却特例適用可）" }
+        ]
+      }
+    ],
+    "manualJournals": [
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "減価償却費",    "tax_code": 0, "amount": 49500, "description": "A型プレス機 定額法償却（誤り: 1,980,000÷10年÷12月×3月=49,500。定率法なら200%定率: 1,980,000×0.200=396,000/年→99,000/3月）" },
+          { "entry_side": "credit", "account_item_name": "減価償却累計額", "tax_code": 0, "amount": 49500, "description": "A型プレス機 減価償却累計額（定額法）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "減価償却費",    "tax_code": 0, "amount": 49500, "description": "A型プレス機 定率法との差額（修正仕訳見本: 定率法99,000-定額法49,500=追加計上49,500）" },
+          { "entry_side": "credit", "account_item_name": "減価償却累計額", "tax_code": 0, "amount": 49500, "description": "A型プレス機 減価償却累計額（定率法修正分）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "減価償却費",    "tax_code": 0, "amount": 137500, "description": "業務用車両 3年耐用年数で償却（誤り: 1,650,000÷3年÷12月×3月=137,500。正しくは6年: 68,750）" },
+          { "entry_side": "credit", "account_item_name": "減価償却累計額", "tax_code": 0, "amount": 137500, "description": "業務用車両 減価償却累計額（3年・誤計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "減価償却累計額", "tax_code": 0, "amount": 68750, "description": "業務用車両 耐用年数修正（修正仕訳: 137,500-68,750=過大計上分68,750を戻す）" },
+          { "entry_side": "credit", "account_item_name": "減価償却費",     "tax_code": 0, "amount": 68750, "description": "業務用車両 減価償却費戻し（6年耐用年数への修正）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "工具器具備品",  "tax_code": 0, "amount": 418000, "description": "業務用サーバー 固定資産計上修正（誤り: 消耗品費418,000→器具備品として計上が正しい）" },
+          { "entry_side": "credit", "account_item_name": "消耗品費",      "tax_code": 0, "amount": 418000, "description": "業務用サーバー 消耗品費戻し（固定資産計上への振替）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "工具器具備品",  "tax_code": 0, "amount": 352000, "description": "高性能ノートPC 固定資産計上修正（誤り: 消耗品費352,000→器具備品として計上が正しい）" },
+          { "entry_side": "credit", "account_item_name": "消耗品費",      "tax_code": 0, "amount": 352000, "description": "高性能ノートPC 消耗品費戻し（固定資産計上への振替）" }
+        ]
+      }
+    ]
+  }
+}

package/presets/errors/duplicate-journal/preset.json

@@ -0,0 +1,181 @@
+{
+  "name": "二重仕訳・重複計上エラーデータ",
+  "description": "二重仕訳・重複計上に関するエラーデータ。同一取引の二重入力、請求書と支払い調書からの重複計上、自動仕訳と手動仕訳の重複など。内部統制の弱点と検出方法の研修用シナリオ。",
+  "version": "1.0.0",
+  "expected": {
+    "walletables": 1,
+    "deals": 12,
+    "manualJournals": 6
+  },
+  "error_manifest": [
+    {
+      "rule": "DUPLICATE-001",
+      "location": "deals[0~3] — 同一取引 二重入力",
+      "description": "同一の仕入取引が請求書と納品書の2つのソースから二重に入力されている。仕入高が過大計上（二重計上）されており、買掛金も同額過大計上されている。",
+      "expected_fix": "重複エントリを特定し、片方を削除する。請求書番号・金額・日付が一致するエントリの重複チェックを定期的に実施する仕組みを導入する"
+    },
+    {
+      "rule": "DUPLICATE-002",
+      "location": "deals[4~7] — 自動仕訳+手動仕訳 重複",
+      "description": "銀行連携の自動仕訳で既に計上された取引を、担当者が気づかずに手動でも入力している。費用が二重計上され、現預金の残高と帳簿残高が不一致となる原因になる。",
+      "expected_fix": "銀行連携の自動仕訳とその他入力の突合チェックを実施する。既に自動仕訳がある取引を手動入力する際は、重複確認を必須とする運用ルールを設ける"
+    },
+    {
+      "rule": "DUPLICATE-003",
+      "location": "deals[8~11] — 月次締め後の追加計上",
+      "description": "月次締め後に同一内容の費用を再度計上している。担当者の引き継ぎ不足や月次締め後の追加入力権限管理の不備が原因。",
+      "expected_fix": "月次締め後の修正は必ず上長承認を要する運用とし、締め後入力には理由コメントを必須化する。月次レビューで重複エントリの確認を組み込む"
+    }
+  ],
+  "data": {
+    "walletables": [
+      {
+        "type": "bank_account",
+        "name": "みどり銀行 普通預金（二重仕訳テスト）",
+        "bank_id": 2407
+      }
+    ],
+    "deals": [
+      {
+        "issue_date": "2026-01-20",
+        "type": "expense",
+        "partner_name": "株式会社スタートサプライ",
+        "details": [
+          { "account_item_name": "仕入高", "tax_code": 34, "amount": 220000, "description": "商品仕入 1月（請求書No.001から入力 — 正常エントリ）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-20",
+        "type": "expense",
+        "partner_name": "株式会社スタートサプライ",
+        "details": [
+          { "account_item_name": "仕入高", "tax_code": 34, "amount": 220000, "description": "商品仕入 1月（納品書から二重入力 — 誤り: 請求書No.001と同一取引）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-15",
+        "type": "expense",
+        "partner_name": "オフィス消耗品 ネクスト",
+        "details": [
+          { "account_item_name": "消耗品費", "tax_code": 34, "amount": 44000, "description": "事務用品 2月（正常エントリ）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-15",
+        "type": "expense",
+        "partner_name": "オフィス消耗品 ネクスト",
+        "details": [
+          { "account_item_name": "消耗品費", "tax_code": 34, "amount": 44000, "description": "事務用品 2月（誤り: 同日同金額の重複入力。支払確認票からの二重計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "type": "expense",
+        "partner_name": "電力会社",
+        "details": [
+          { "account_item_name": "水道光熱費", "tax_code": 34, "amount": 28600, "description": "電気料金 1月（銀行連携の自動仕訳から計上 — 正常）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "type": "expense",
+        "partner_name": "電力会社",
+        "details": [
+          { "account_item_name": "水道光熱費", "tax_code": 34, "amount": 28600, "description": "電気料金 1月（誤り: 担当者が自動仕訳に気づかず手動入力。二重計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "type": "expense",
+        "partner_name": "ネットワークインフラ株式会社",
+        "details": [
+          { "account_item_name": "通信費", "tax_code": 34, "amount": 16500, "description": "インターネット接続料 2月（銀行連携自動仕訳 — 正常）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "type": "expense",
+        "partner_name": "ネットワークインフラ株式会社",
+        "details": [
+          { "account_item_name": "通信費", "tax_code": 34, "amount": 16500, "description": "インターネット接続料 2月（誤り: 請求書から手動入力。自動仕訳との二重計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "type": "expense",
+        "partner_name": "ビジネスシェアスペース株式会社",
+        "details": [
+          { "account_item_name": "地代家賃", "tax_code": 34, "amount": 88000, "description": "事務所家賃 3月（月次締め前の正常計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "type": "expense",
+        "partner_name": "ビジネスシェアスペース株式会社",
+        "details": [
+          { "account_item_name": "地代家賃", "tax_code": 34, "amount": 88000, "description": "事務所家賃 3月（誤り: 月次締め後に前任者の未入力と誤解して再計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-15",
+        "type": "expense",
+        "partner_name": "給与計算",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 0, "amount": 450000, "description": "3月 給与 正常計上（給与確定日）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-25",
+        "type": "expense",
+        "partner_name": "給与計算",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 0, "amount": 450000, "description": "3月 給与 重複計上（誤り: 月次締め後の引き継ぎ時に給与未計上と誤認して再入力）" }
+        ]
+      }
+    ],
+    "manualJournals": [
+      {
+        "issue_date": "2026-01-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "仕入高",  "tax_code": 34, "amount": 220000, "description": "スタートサプライ 仕入 手動仕訳（誤り: deals側でも同額計上済み→二重計上）" },
+          { "entry_side": "credit", "account_item_name": "買掛金",  "tax_code": 0,  "amount": 220000, "description": "スタートサプライ 買掛金（二重計上に伴う過大計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "買掛金", "tax_code": 0,  "amount": 220000, "description": "スタートサプライ 二重計上修正: 手動仕訳分を消込（修正仕訳の見本）" },
+          { "entry_side": "credit", "account_item_name": "仕入高", "tax_code": 34, "amount": 220000, "description": "スタートサプライ 二重計上修正: 仕入高戻し" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "売掛金", "tax_code": 0,  "amount": 550000, "description": "2月末 売掛金計上（正常な売上対応仕訳）" },
+          { "entry_side": "credit", "account_item_name": "売上高", "tax_code": 21, "amount": 550000, "description": "2月末 売上計上" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "売掛金", "tax_code": 0,  "amount": 660000, "description": "3月末 売掛金計上（正常）" },
+          { "entry_side": "credit", "account_item_name": "売上高", "tax_code": 21, "amount": 660000, "description": "3月末 売上計上" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "地代家賃", "tax_code": 34, "amount": 88000, "description": "3月 家賃 二重計上修正: 重複分戻し（修正仕訳の見本）" },
+          { "entry_side": "credit", "account_item_name": "未払費用", "tax_code": 0,  "amount": 88000, "description": "3月 家賃 二重計上分: 未払費用対応修正" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "給料手当",  "tax_code": 0, "amount": 450000, "description": "3月 給与 二重計上修正: 重複入力分を戻す" },
+          { "entry_side": "credit", "account_item_name": "未払費用", "tax_code": 0,  "amount": 450000, "description": "3月 給与 重複分: 未払費用対応（修正仕訳の見本）" }
+        ]
+      }
+    ]
+  }
+}

package/presets/errors/entertainment/preset.json

@@ -0,0 +1,108 @@
+{
+  "name": "交際費上限超過エラーデータ",
+  "description": "交際費が月次上限（¥667,000/月）を超過しているエラーデータ。ENTERTAINMENT-001ルールの検証・修正トレーニング用。",
+  "version": "1.0.0",
+  "expected": {
+    "walletables": 1,
+    "deals": 9,
+    "manualJournals": 0
+  },
+  "error_manifest": [
+    {
+      "rule": "ENTERTAINMENT-001",
+      "location": "deals[0~2] — issue_date: 2026-01-*, account_item_name: 交際費",
+      "description": "1月の交際費合計が¥850,000（上限¥667,000/月を¥183,000超過）。中小企業（年間¥8,000,000超）の交際費損金算入限度額に抵触するリスクがある。",
+      "expected_fix": "交際費を他の経費科目（会議費・福利厚生費等）に振り替えるか、支出自体を削減する"
+    },
+    {
+      "rule": "ENTERTAINMENT-001",
+      "location": "deals[3~5] — issue_date: 2026-02-*, account_item_name: 交際費",
+      "description": "2月の交際費合計が¥770,000（上限超過）。",
+      "expected_fix": "同上"
+    }
+  ],
+  "data": {
+    "walletables": [
+      {
+        "type": "bank_account",
+        "name": "たちばな銀行 当座預金",
+        "bank_id": 2407
+      }
+    ],
+    "deals": [
+      {
+        "issue_date": "2026-01-10",
+        "type": "expense",
+        "partner_name": "社員 青木",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 330000, "description": "顧客接待 エコーシステムズ担当（10名分）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-18",
+        "type": "expense",
+        "partner_name": "社員 松本",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 275000, "description": "取引先年始接待（8名分）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-25",
+        "type": "expense",
+        "partner_name": "社員 森田",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 245000, "description": "新規開拓接待（7名分）— 1月計¥850,000 ⚠上限超過" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-08",
+        "type": "expense",
+        "partner_name": "社員 青木",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 385000, "description": "顧客接待 北栄産業担当（12名分）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-15",
+        "type": "expense",
+        "partner_name": "社員 松本",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 220000, "description": "取引先バレンタイン接待（6名分）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-25",
+        "type": "expense",
+        "partner_name": "社員 川田",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 165000, "description": "紹介先接待（5名分）— 2月計¥770,000 ⚠上限超過" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-10",
+        "type": "expense",
+        "partner_name": "社員 青木",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 198000, "description": "顧客接待 三栄商事担当（6名分）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-20",
+        "type": "expense",
+        "partner_name": "社員 松本",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 143000, "description": "年度末感謝接待（4名分）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-28",
+        "type": "expense",
+        "partner_name": "社員 森田",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 110000, "description": "新規先最終交渉接待（3名分）— 3月計¥451,000 OK" }
+        ]
+      }
+    ],
+    "manualJournals": []
+  }
+}

package/presets/errors/mixed/preset.json

@@ -0,0 +1,171 @@
+{
+  "name": "複合エラーデータ（総合トレーニング用）",
+  "description": "役員報酬誤計上・税区分誤り・交際費上限超過を同時に含む複合エラーデータ。上級者向け総合トレーニング用。",
+  "version": "1.0.0",
+  "expected": {
+    "walletables": 2,
+    "deals": 12,
+    "manualJournals": 3
+  },
+  "error_manifest": [
+    {
+      "rule": "OFFICER-PAY-001",
+      "location": "deals[0,4,8] — partner_name: 取締役 中村 浩二",
+      "description": "役員報酬を「給料手当」で計上している。",
+      "expected_fix": "account_item_name を「役員報酬」に変更する"
+    },
+    {
+      "rule": "TAX-CODE-001",
+      "location": "deals[2,6,10] — account_item_name: 外注費, tax_code: 0",
+      "description": "外注費に非課税コード(0)が設定されている。仕入税額控除が受けられない。",
+      "expected_fix": "tax_code を 34（課税仕入10%）に変更する"
+    },
+    {
+      "rule": "TAX-CODE-001",
+      "location": "manualJournals[0,1,2] — account_item_name: 売上高, tax_code: 0",
+      "description": "手動仕訳の売上高に非課税コード(0)が設定されている。",
+      "expected_fix": "tax_code を 21（課税売上10%）に変更する"
+    },
+    {
+      "rule": "ENTERTAINMENT-001",
+      "location": "deals[3,7] — issue_date: 2026-01-*, 2026-02-*",
+      "description": "1月の交際費合計¥726,000、2月の交際費合計¥704,000がそれぞれ上限超過。",
+      "expected_fix": "交際費を他の科目に振り替えるか支出削減"
+    }
+  ],
+  "data": {
+    "walletables": [
+      {
+        "type": "bank_account",
+        "name": "さくら信用銀行 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": "2026-01-25",
+        "type": "expense",
+        "partner_name": "取締役 中村 浩二",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 0, "amount": 500000, "description": "1月度 取締役報酬（科目誤り: 給料手当→役員報酬に修正が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-25",
+        "type": "expense",
+        "partner_name": "社員 青木 一郎",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 0, "amount": 280000, "description": "1月度 基本給" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-25",
+        "type": "expense",
+        "partner_name": "フリーランスエンジニア 吉田",
+        "details": [
+          { "account_item_name": "外注費", "tax_code": 0, "amount": 330000, "description": "開発委託費 1月（税区分誤り: 0→34に修正が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-15",
+        "type": "expense",
+        "partner_name": "社員 松本",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 726000, "description": "1月 接待費合計（¥726,000 — 上限¥667,000超過 ⚠）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-25",
+        "type": "expense",
+        "partner_name": "取締役 中村 浩二",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 0, "amount": 500000, "description": "2月度 取締役報酬（科目誤り: 給料手当→役員報酬に修正が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-25",
+        "type": "expense",
+        "partner_name": "社員 青木 一郎",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 0, "amount": 280000, "description": "2月度 基本給" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-25",
+        "type": "expense",
+        "partner_name": "フリーランスエンジニア 吉田",
+        "details": [
+          { "account_item_name": "外注費", "tax_code": 0, "amount": 330000, "description": "開発委託費 2月（税区分誤り: 0→34に修正が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-15",
+        "type": "expense",
+        "partner_name": "社員 松本",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 704000, "description": "2月 接待費合計（¥704,000 — 上限¥667,000超過 ⚠）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-25",
+        "type": "expense",
+        "partner_name": "取締役 中村 浩二",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 0, "amount": 500000, "description": "3月度 取締役報酬（科目誤り: 給料手当→役員報酬に修正が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-25",
+        "type": "expense",
+        "partner_name": "社員 青木 一郎",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 0, "amount": 280000, "description": "3月度 基本給" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-25",
+        "type": "expense",
+        "partner_name": "フリーランスエンジニア 吉田",
+        "details": [
+          { "account_item_name": "外注費", "tax_code": 0, "amount": 330000, "description": "開発委託費 3月（税区分誤り: 0→34に修正が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-15",
+        "type": "expense",
+        "partner_name": "社員 松本",
+        "details": [
+          { "account_item_name": "交際費", "tax_code": 34, "amount": 440000, "description": "3月 接待費合計（¥440,000 — 上限内 OK）" }
+        ]
+      }
+    ],
+    "manualJournals": [
+      {
+        "issue_date": "2026-01-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "売掛金", "tax_code": 0, "amount": 1100000, "description": "1月末 売掛金計上" },
+          { "entry_side": "credit", "account_item_name": "売上高", "tax_code": 0, "amount": 1100000, "description": "1月末 売上計上（税区分誤り: 0→21に修正が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "売掛金", "tax_code": 0, "amount": 1100000, "description": "2月末 売掛金計上" },
+          { "entry_side": "credit", "account_item_name": "売上高", "tax_code": 0, "amount": 1100000, "description": "2月末 売上計上（税区分誤り: 0→21に修正が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "売掛金", "tax_code": 0, "amount": 1100000, "description": "3月末 売掛金計上" },
+          { "entry_side": "credit", "account_item_name": "売上高", "tax_code": 0, "amount": 1100000, "description": "3月末 売上計上（税区分誤り: 0→21に修正が必要）" }
+        ]
+      }
+    ]
+  }
+}