freee-demo-kit 0.1.4

package/presets/errors/officer-pay/preset.json

@@ -0,0 +1,100 @@
+{
+  "name": "役員報酬誤計上エラーデータ",
+  "description": "役員報酬を「給料手当」で誤計上したエラーデータ。OFFICER-PAY-001ルールの検証・修正トレーニング用。",
+  "version": "1.0.0",
+  "expected": {
+    "walletables": 1,
+    "deals": 6,
+    "manualJournals": 3
+  },
+  "error_manifest": [
+    {
+      "rule": "OFFICER-PAY-001",
+      "location": "deals[0] / deals[2] / deals[4] — partner_name: 代表取締役 佐藤 義雄",
+      "description": "役員報酬を「給料手当」で計上している。役員は労働者ではないため給与規程の対象外。",
+      "expected_fix": "account_item_name を「役員報酬」に変更する"
+    }
+  ],
+  "data": {
+    "walletables": [
+      {
+        "type": "bank_account",
+        "name": "やよい銀行 普通預金（給与振込口座）",
+        "bank_id": 2407
+      }
+    ],
+    "deals": [
+      {
+        "issue_date": "2026-01-25",
+        "type": "expense",
+        "partner_name": "代表取締役 佐藤 義雄",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 0, "amount": 600000, "description": "1月度 役員報酬（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": "2026-02-25",
+        "type": "expense",
+        "partner_name": "代表取締役 佐藤 義雄",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 0, "amount": 600000, "description": "2月度 役員報酬（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": "2026-03-25",
+        "type": "expense",
+        "partner_name": "代表取締役 佐藤 義雄",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 0, "amount": 600000, "description": "3月度 役員報酬（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" }
+        ]
+      }
+    ],
+    "manualJournals": [
+      {
+        "issue_date": "2026-01-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "法定福利費", "tax_code": 0, "amount": 85000, "description": "1月 社会保険料 会社負担分" },
+          { "entry_side": "credit", "account_item_name": "未払費用",   "tax_code": 0, "amount": 85000, "description": "1月 社会保険料 未払計上" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "法定福利費", "tax_code": 0, "amount": 85000, "description": "2月 社会保険料 会社負担分" },
+          { "entry_side": "credit", "account_item_name": "未払費用",   "tax_code": 0, "amount": 85000, "description": "2月 社会保険料 未払計上" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "法定福利費", "tax_code": 0, "amount": 85000, "description": "3月 社会保険料 会社負担分" },
+          { "entry_side": "credit", "account_item_name": "未払費用",   "tax_code": 0, "amount": 85000, "description": "3月 社会保険料 未払計上" }
+        ]
+      }
+    ]
+  }
+}

package/presets/errors/overdue-receivable/preset.json

@@ -0,0 +1,157 @@
+{
+  "name": "売掛金・未収金 回収遅延エラーデータ",
+  "description": "売掛金・未収金の回収遅延・貸倒れに関するエラーデータ。長期未回収売掛金の放置、貸倒引当金の未計上、貸倒損失の計上漏れ、不適切な相殺処理など。与信管理と債権管理の研修用シナリオ。",
+  "version": "1.0.0",
+  "expected": {
+    "walletables": 1,
+    "deals": 9,
+    "manualJournals": 6
+  },
+  "error_manifest": [
+    {
+      "rule": "RECEIVABLE-001",
+      "location": "deals[0~2] — account_item_name: 売掛金, 6ヶ月超未回収",
+      "description": "売掛金が6ヶ月以上回収できていないにもかかわらず、貸倒引当金を計上していない。長期未回収債権に対する貸倒見積もりを行わないと、資産の過大計上・当期損益の歪みが生じる。",
+      "expected_fix": "6ヶ月超の未回収売掛金に対して、回収可能性を評価した上で貸倒引当金（一般債権は期末残高×貸倒実績率、個別評価債権は回収不能見込額）を計上する"
+    },
+    {
+      "rule": "RECEIVABLE-002",
+      "location": "deals[3~5] — account_item_name: 売掛金, 相殺処理の誤り",
+      "description": "同一取引先への買掛金と売掛金を、両者の合意なく一方的に相殺している。相殺は両者の合意（相殺予約または相殺通知・承諾）が必要であり、勝手な相殺は民法上の問題が生じる可能性がある。",
+      "expected_fix": "相殺する場合は必ず相手方の同意を得た上で相殺合意書を作成し、相殺通知を送付する。その上で買掛金・売掛金を同額消込する"
+    },
+    {
+      "rule": "RECEIVABLE-003",
+      "location": "deals[6~8] — account_item_name: 売掛金, 法的に貸倒れ確定",
+      "description": "取引先の倒産（破産手続き開始決定）が確定しているにもかかわらず、売掛金を資産として計上し続けている。貸倒損失として計上せず、資産が過大表示されている状態。",
+      "expected_fix": "破産手続き開始決定等の法的事実が確定した時点で、売掛金残高を貸倒損失として費用計上する（または貸倒引当金を取り崩す）"
+    }
+  ],
+  "data": {
+    "walletables": [
+      {
+        "type": "bank_account",
+        "name": "さくら銀行 普通預金（債権管理テスト）",
+        "bank_id": 2407
+      }
+    ],
+    "deals": [
+      {
+        "issue_date": "2025-07-31",
+        "type": "income",
+        "partner_name": "株式会社レイクサイドトレーディング",
+        "details": [
+          { "account_item_name": "売掛金", "tax_code": 0, "amount": 330000, "description": "商品販売 7月（誤り: 8ヶ月経過・未回収。貸倒引当金未計上）" }
+        ]
+      },
+      {
+        "issue_date": "2025-08-31",
+        "type": "income",
+        "partner_name": "株式会社レイクサイドトレーディング",
+        "details": [
+          { "account_item_name": "売掛金", "tax_code": 0, "amount": 275000, "description": "商品販売 8月（誤り: 7ヶ月経過・未回収）" }
+        ]
+      },
+      {
+        "issue_date": "2025-09-30",
+        "type": "income",
+        "partner_name": "株式会社レイクサイドトレーディング",
+        "details": [
+          { "account_item_name": "売掛金", "tax_code": 0, "amount": 220000, "description": "商品販売 9月（誤り: 6ヶ月経過・未回収）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-15",
+        "type": "income",
+        "partner_name": "株式会社マウンテンビュー",
+        "details": [
+          { "account_item_name": "売掛金", "tax_code": 0, "amount": 165000, "description": "役務提供代金 1月（誤り: 買掛金110,000と勝手に相殺し差額55,000のみ請求する処理が行われた）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-15",
+        "type": "income",
+        "partner_name": "株式会社マウンテンビュー",
+        "details": [
+          { "account_item_name": "売掛金", "tax_code": 0, "amount": 198000, "description": "役務提供代金 2月（誤り: 同取引先への買掛金88,000と合意なく相殺処理）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-15",
+        "type": "income",
+        "partner_name": "株式会社マウンテンビュー",
+        "details": [
+          { "account_item_name": "売掛金", "tax_code": 0, "amount": 132000, "description": "役務提供代金 3月（相殺予約あり・正常: 相互合意済み）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-20",
+        "type": "income",
+        "partner_name": "株式会社サンセットカンパニー",
+        "details": [
+          { "account_item_name": "売掛金", "tax_code": 0, "amount": 440000, "description": "商品販売 1月（誤り: 2月に破産手続き開始決定。売掛金を貸倒損失として計上すべきだが未処理）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-25",
+        "type": "income",
+        "partner_name": "株式会社サンセットカンパニー",
+        "details": [
+          { "account_item_name": "売掛金", "tax_code": 0, "amount": 220000, "description": "商品販売 1月追加分（誤り: 同社は2月に破産手続き。回収見込みなし）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-01",
+        "type": "income",
+        "partner_name": "株式会社サンセットカンパニー",
+        "details": [
+          { "account_item_name": "売掛金", "tax_code": 0, "amount": 110000, "description": "商品販売 2月上旬（誤り: 破産手続き開始直前の取引。回収不能）" }
+        ]
+      }
+    ],
+    "manualJournals": [
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "貸倒繰入額(販)", "tax_code": 0, "amount": 412500, "description": "レイクサイドトレーディング 長期未回収売掛金 貸倒引当金計上（825,000×50%）" },
+          { "entry_side": "credit", "account_item_name": "貸倒引当金(売)",       "tax_code": 0, "amount": 412500, "description": "長期未回収売掛金 個別評価引当（回収可能性50%判断）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "貸倒損失(販)", "tax_code": 0, "amount": 770000, "description": "サンセットカンパニー 破産手続き開始決定に伴う売掛金の貸倒損失計上（440,000+220,000+110,000）" },
+          { "entry_side": "credit", "account_item_name": "売掛金",   "tax_code": 0, "amount": 770000, "description": "サンセットカンパニー 売掛金消込（貸倒確定）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-15",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "買掛金", "tax_code": 0, "amount": 110000, "description": "マウンテンビュー 相殺（買掛金側: 正しい相殺処理の見本）" },
+          { "entry_side": "credit", "account_item_name": "売掛金", "tax_code": 0, "amount": 110000, "description": "マウンテンビュー 相殺（売掛金側: 双方合意後の消込）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-15",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "買掛金", "tax_code": 0, "amount": 88000, "description": "マウンテンビュー 2月相殺（正しくは合意書面を要する）" },
+          { "entry_side": "credit", "account_item_name": "売掛金", "tax_code": 0, "amount": 88000, "description": "マウンテンビュー 2月相殺消込" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "売掛金",            "tax_code": 0, "amount": 500000, "description": "3月末 売掛金残高計上（回収済み分以外）" },
+          { "entry_side": "credit", "account_item_name": "売上高",            "tax_code": 21, "amount": 500000, "description": "3月末 売上対応売掛金" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "貸倒繰入額(販)", "tax_code": 0, "amount": 5000, "description": "3月末 一般債権 期末残高の1%貸倒引当金追加計上" },
+          { "entry_side": "credit", "account_item_name": "貸倒引当金(売)",       "tax_code": 0, "amount": 5000, "description": "一般債権 期末評価 引当金計上" }
+        ]
+      }
+    ]
+  }
+}

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

@@ -0,0 +1,140 @@
+{
+  "name": "税区分誤りエラーデータ",
+  "description": "売上高・外注費・給料手当の税区分が誤っているエラーデータ。TAX-CODE-001ルールの検証・修正トレーニング用。",
+  "version": "1.0.0",
+  "expected": {
+    "walletables": 2,
+    "deals": 9,
+    "manualJournals": 3
+  },
+  "error_manifest": [
+    {
+      "rule": "TAX-CODE-001",
+      "location": "deals[0~2] — account_item_name: 売上高, tax_code: 0",
+      "description": "売上高（課税売上10%）に非課税コード(0)が設定されている。消費税申告で売上が過少申告となる。",
+      "expected_fix": "tax_code を 21（課税売上10%）に変更する"
+    },
+    {
+      "rule": "TAX-CODE-001",
+      "location": "deals[3~5] — account_item_name: 外注費, tax_code: 0",
+      "description": "外注費（課税仕入10%）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": "deals[6~8] — account_item_name: 給料手当, tax_code: 34",
+      "description": "給料手当（不課税）に課税仕入コード(34)が設定されている。消費税の仕入控除対象外の支出を誤って控除している。",
+      "expected_fix": "tax_code を 0（不課税）に変更する"
+    }
+  ],
+  "data": {
+    "walletables": [
+      {
+        "type": "bank_account",
+        "name": "ひばり信用金庫 普通預金",
+        "bank_id": 2407
+      },
+      {
+        "type": "wallet",
+        "name": "小口現金"
+      }
+    ],
+    "deals": [
+      {
+        "issue_date": "2026-01-10",
+        "type": "income",
+        "partner_name": "株式会社エコーシステムズ",
+        "details": [
+          { "account_item_name": "売上高", "tax_code": 0, "amount": 1100000, "description": "ITコンサルティング 1月分（税区分誤り: 0→21に修正が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-10",
+        "type": "income",
+        "partner_name": "株式会社エコーシステムズ",
+        "details": [
+          { "account_item_name": "売上高", "tax_code": 0, "amount": 1100000, "description": "ITコンサルティング 2月分（税区分誤り: 0→21に修正が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-10",
+        "type": "income",
+        "partner_name": "株式会社エコーシステムズ",
+        "details": [
+          { "account_item_name": "売上高", "tax_code": 0, "amount": 1100000, "description": "ITコンサルティング 3月分（税区分誤り: 0→21に修正が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-01-25",
+        "type": "expense",
+        "partner_name": "フリーランスエンジニア 木村",
+        "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": "2026-02-25",
+        "type": "expense",
+        "partner_name": "フリーランスエンジニア 木村",
+        "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": "2026-03-25",
+        "type": "expense",
+        "partner_name": "フリーランスエンジニア 木村",
+        "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": "2026-01-25",
+        "type": "expense",
+        "partner_name": "社員 青木 一郎",
+        "details": [
+          { "account_item_name": "給料手当", "tax_code": 34, "amount": 280000, "description": "1月度 基本給（税区分誤り: 34→0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": 34, "amount": 280000, "description": "2月度 基本給（税区分誤り: 34→0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": 34, "amount": 280000, "description": "3月度 基本給（税区分誤り: 34→0に修正が必要）" }
+        ]
+      }
+    ],
+    "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）" }
+        ]
+      }
+    ]
+  }
+}

package/presets/errors/year-end-closing/preset.json

@@ -0,0 +1,163 @@
+{
+  "name": "期末決算ミスエラーデータ",
+  "description": "期末決算処理における典型的なミスを含むエラーデータ。売上・費用の期間帰属誤り、減価償却・引当金の計上漏れ、仮勘定の未振替など、実務研修・修正トレーニング用シナリオ。",
+  "version": "1.0.0",
+  "expected": {
+    "walletables": 1,
+    "deals": 9,
+    "manualJournals": 6
+  },
+  "error_manifest": [
+    {
+      "rule": "PERIOD-001",
+      "location": "deals[0~2] — account_item_name: 売上高, issue_date: 翌期の取引を当期に計上",
+      "description": "翌期（4月以降）に確定する売上を当期（3月）に前倒しで計上している。実現主義の原則に反する期間帰属の誤り。",
+      "expected_fix": "売上計上日を役務提供完了日（翌期）に修正し、当期3月末時点では前受金または未計上とする"
+    },
+    {
+      "rule": "PERIOD-002",
+      "location": "deals[3~5] — account_item_name: 前払費用, tax_code: 34",
+      "description": "翌期分の保険料・家賃を費用計上してしまっている。前払費用として資産計上すべき期間帰属の誤り。",
+      "expected_fix": "翌期分は前払費用（資産）として計上し、当期分のみ費用に振り替える"
+    },
+    {
+      "rule": "ACCRUAL-001",
+      "location": "manualJournals[0~1] — account_item_name: 未払費用, 計上漏れ",
+      "description": "当期発生の電気料金・外注費が翌期支払のため未計上。発生主義に反する費用計上漏れ。",
+      "expected_fix": "当期末に未払費用（負債）として発生額を計上する"
+    },
+    {
+      "rule": "SUSPENSE-001",
+      "location": "manualJournals[2~3] — account_item_name: 仮受金, 未振替",
+      "description": "期中に計上した仮受金（内容不明入金）を期末までに本勘定へ振り替えていない。仮勘定は期末に残高を持ってはならない。",
+      "expected_fix": "仮受金の入金内容を確認し、売上高・前受金等の適切な勘定科目に振り替える"
+    }
+  ],
+  "data": {
+    "walletables": [
+      {
+        "type": "bank_account",
+        "name": "みどり銀行 普通預金（決算テスト用）",
+        "bank_id": 2407
+      }
+    ],
+    "deals": [
+      {
+        "issue_date": "2026-03-25",
+        "type": "income",
+        "partner_name": "株式会社フォワードビジネス",
+        "details": [
+          { "account_item_name": "売上高", "tax_code": 21, "amount": 330000, "description": "システム開発 最終納品（誤り: 4月納品予定の売上を3月に前倒し計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-28",
+        "type": "income",
+        "partner_name": "合同会社スプリングテック",
+        "details": [
+          { "account_item_name": "売上高", "tax_code": 21, "amount": 165000, "description": "コンサルティング 3月分（誤り: 4月実施分を3月請求書発行日で計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "type": "income",
+        "partner_name": "株式会社フォワードビジネス",
+        "details": [
+          { "account_item_name": "売上高", "tax_code": 21, "amount": 220000, "description": "保守サービス 4月分前払（誤り: 翌期分を当期収益に計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-01",
+        "type": "expense",
+        "partner_name": "ビジネスインシュアランス株式会社",
+        "details": [
+          { "account_item_name": "保険料", "tax_code": 0, "amount": 120000, "description": "火災保険料 年払い（誤り: 4月〜翌3月分12ヶ月分を全額費用計上。翌期9ヶ月分は前払費用計上が正しい）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-01",
+        "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": 66000, "description": "事務所家賃 3月・4月の2ヶ月分（誤り: 翌期4月分も当期費用に計上。前払費用計上が正しい）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "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": 11000, "description": "通信費 3月・4月2ヶ月分（誤り: 翌期4月分も当期費用に計上）" }
+        ]
+      },
+      {
+        "issue_date": "2026-02-10",
+        "type": "income",
+        "partner_name": "不明入金",
+        "details": [
+          { "account_item_name": "仮受金", "tax_code": 0, "amount": 55000, "description": "2月 原因不明の入金（誤り: 期末までに本勘定へ振替が必要。売上高等への振替漏れ）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-05",
+        "type": "income",
+        "partner_name": "不明入金",
+        "details": [
+          { "account_item_name": "仮受金", "tax_code": 0, "amount": 33000, "description": "3月 原因不明の入金（誤り: 期末までに本勘定へ振替が必要）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "type": "expense",
+        "partner_name": "株式会社クリエイティブツールズ",
+        "details": [
+          { "account_item_name": "消耗品費", "tax_code": 34, "amount": 8800, "description": "事務用品（3月末仕入・4月支払）— 正常計上（未払費用として翌月支払）" }
+        ]
+      }
+    ],
+    "manualJournals": [
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "水道光熱費", "tax_code": 34, "amount": 18700, "description": "3月電気料金 未払計上漏れ（誤り: 発生主義では当期費用計上必須）" },
+          { "entry_side": "credit", "account_item_name": "未払費用",   "tax_code": 0,  "amount": 18700, "description": "3月電気料金 未払金計上漏れ" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "外注費",   "tax_code": 34, "amount": 88000, "description": "3月外注費 未払計上漏れ（誤り: 役務受領済みのため当期費用計上必須）" },
+          { "entry_side": "credit", "account_item_name": "未払費用", "tax_code": 0,  "amount": 88000, "description": "3月外注費 未払金計上漏れ" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "仮受金", "tax_code": 0, "amount": 55000, "description": "2月 仮受金振替（誤り: 本来は判明次第速やかに振替。3月末も未振替のまま）" },
+          { "entry_side": "credit", "account_item_name": "売上高", "tax_code": 21, "amount": 55000, "description": "2月 仮受金の売上振替（正しい処理の見本）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "仮受金", "tax_code": 0, "amount": 33000, "description": "3月 仮受金振替（誤り: 本来は期末前に振替済みであるべき）" },
+          { "entry_side": "credit", "account_item_name": "前受金", "tax_code": 0, "amount": 33000, "description": "3月 仮受金の前受金振替（内容確認後に適切な科目へ）" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "減価償却費", "tax_code": 0, "amount": 42000, "description": "備品 年間減価償却費（計上漏れ: 期末に計上忘れとなりがちな項目）" },
+          { "entry_side": "credit", "account_item_name": "減価償却累計額", "tax_code": 0, "amount": 42000, "description": "備品 減価償却累計額計上" }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          { "entry_side": "debit",  "account_item_name": "貸倒繰入額(販)", "tax_code": 0, "amount": 15000, "description": "売掛金 貸倒引当金計上（計上漏れ: 期末評価の引当金計上忘れ）" },
+          { "entry_side": "credit", "account_item_name": "貸倒引当金(売)",       "tax_code": 0, "amount": 15000, "description": "売掛金残高の1%相当 貸倒引当金計上" }
+        ]
+      }
+    ]
+  }
+}

package/presets/expenses/README.md

@@ -0,0 +1,3 @@
+# expenses Preset
+
+freee expenses デモデータのプリセット。将来実装予定。