Cash resilience, receivables, and Japan entity choice pack

最終確認: 2026-08-02
用途: Web app、SaaS、AI service を一人で運営する個人開発者が、請求後の回収、provider から銀行までの照合、13 週の現金耐性、risk financing、貸倒境界、個人事業と一人法人の比較を同じ判断契約で運用する

この pack は一般的な教材、判断補助、証拠管理、引継ぎのための空欄書式であり、法律、税務、会計、社会保険、債権回収、融資、保険、factoring、投資その他の個別助言ではない。主体、取引、契約、顧客、地域、事業形態、時点ごとに最新の一次情報と、税理士、弁護士、社会保険労務士、金融機関その他の適切な専門家へ確認する。

14 書式はすべて空欄コピー用である。実在値、推奨率、benchmark、個別税率、目標値、法人化の一律閾値、架空の記入例を置いていない。公開する章と SQLite companion の fixture は fully synthetic とし、実績、予測、相場、税額、回収率、成功率、推奨事業形態へ外挿しない。

氏名、住所、email、電話、口座番号、カード情報、納税者番号、個人番号、customer document、契約本文、invoice 原本、銀行明細、provider payload、cookie、IP address、password、API key、OAuth token、session、private key、wallet secret その他の PII・credential・顧客秘密を、この公開書式や生成 AI prompt へ貼らない。実運用では opaque ID、redacted summary、必要最小限の集約、hash、権限制御された正本への reference を使う。

章との責任境界

• 21 章: cash ontology、回収、ethical dunning、provider bridge、13 週 stress、risk financing、貸倒、36 か月 entity decision の原則。
• 02 章: P&L、貸借、cash flow、価格、unit economics の基礎。
• 06 章: 日本の privacy、security、契約、法務・税務確認の共通入口。
• 09 章: founder household、13 週資金繰り、生活・時間制約。
• 11 章: B2B 契約、invoice、PaymentReceipt、CreditNote、更新。
• 15 章: portfolio cash waterfall、continuity reserve、sunset liability。
• 18 章: reseller / partner の commercial owner、collection owner、bad-debt owner。
• 20 章: machine payment の settlement、delivery、reversal、cash。
• SQLite companion: 本書式の receivable、provider、bank、reserve、cash stress、bad-debt、entity decision invariant を fully synthetic data で検査する参考実装。

第 11 章の invoice ledger を上書きしない。本 pack は、その invoice が due になった後の状態、bank cash までの照合、回収 action、13 週 stress、risk-financing option、貸倒の別状態、entity scenario と移行責任を cash_resilience_contract_id へ結ぶ。

14 書式を使う順序

1. 判断、対象、claim、損失上限を固定する。
2. 各 fact の authority と cash ontology を固定する。
3. 顧客 credit、契約、支払条件、適用確認を live 前に閉じる。
4. performance、acceptance、invoice、receivable event を追記する。
5. aging、concentration、dispute を同じ snapshot で読む。
6. reminder、promise、escalation、service hold を ethical dunning と人承認で制御する。
7. PSP / billing provider 内の settlement、refund、dispute、balance、payout を結ぶ。
8. 銀行 receipt と invoice allocation を exact object で照合する。
9. operational freeze、会計 write-off、税務上の貸倒、法的債権状態、回収を分ける。
10. authoritative bank cash、commitment、reserve から 13 週 headroom を作る。
11. business mechanics、reserve、融資、factoring、保険等を同じ option card で比較する。
12. 税・社会保険・申告・reserve の cash calendar を current source へ結ぶ。
13. current form、個人事業、合同会社、株式会社を同一の 36 か月 scenario と移行 map で比較する。
14. weekly decision、Codex handoff、独立 review、外部作用の人承認を閉じる。

共通 cash resilience contract

すべての書式、event、snapshot、schedule、scenario、decision は同じ cash_resilience_contract_id / contract_version を持つ。一つの contract に複数 invoice、provider event、bank movement があるため、contract ID だけで多件を join せず、それぞれの exact ID chain を使う。

ID、version、environment

contract_family_id:
cash_resilience_contract_id / contract_version:
supersedes_contract_id: N/A | exact prior contract ID

decision_id / decision_version:
customer_account_id: N/A | opaque
agreement_id / agreement_version: N/A | opaque
receivable_id / receivable_revision: N/A | opaque
invoice_id / invoice_revision: N/A | opaque
provider_account_ref: N/A | opaque
provider_transaction_id: N/A | opaque
payout_id: N/A | opaque
bank_account_ref: N/A | opaque
bank_statement_line_id: N/A | opaque
cash_scenario_id / scenario_revision: N/A | opaque
entity_scenario_id / scenario_revision: N/A | opaque
evidence_id / evidence_revision:
supersedes_evidence_id: N/A | exact prior evidence ID

environment: SYNTHETIC | SANDBOX | LIMITED_LIVE | LIVE
accounting_environment: TEST | REAL
base_currency / currency_source:
owner / independent_reviewer:
retention_policy_id / retention_due_at:

• SYNTHETIC / SANDBOX を TEST、LIMITED_LIVE / LIVE を REAL へ写像するときは mapping revision を残す。TEST fact は REAL KPI、cash、回収実績へ入れない。
• 過去 row を静かに更新せず、新 revision と exact supersession を作る。
• opaque reference や hash は本人性、契約成立、真正性、現金、法的効力、納税、同意を単独では証明しない。

時計

• event clock: occurred_at、performance、acceptance、invoice、provider、bank の実際の発生・価値時点。
• record clock: recorded_at。証拠が ledger / system へ記録され、当時の判断で利用可能になった時点。
• snapshot clock: outcome_cutoff_at / snapshot_as_of。どの発生時点と記録時点までを snapshot に含めるか。
• maturity clock: due_at / maturity_at。支払期日、promise、payout、claim、financing 等を評価可能にする時点。

effective_from / effective_until:
performance_occurred_at:
accepted_at:
invoice_issued_at / invoice_delivered_at:
due_at:
occurred_at:
recorded_at:
provider_created_at / settled_at / available_at:
payout_initiated_at / payout_paid_at:
bank_value_at / bank_observed_at:
outcome_cutoff_at:
snapshot_as_of:
maturity_at:
decision_due_at / decided_at:
checked_at / valid_until / recheck_due_at:

• occurred_at <= outcome_cutoff_at と recorded_at <= snapshot_as_of を別に判定する。
• due、provider、bank、ledger、decision の時計を相互に代用しない。
• 遅着 fact は後の snapshot を変え得るが、過去 decision を書き換えない。新しい analysis と decision で supersede する。
• NOT_DUE は failure、zero、unknown ではない。

状態を混ぜない

state	意味
N/A	contract 上存在しない。理由、決定者、再確認 trigger がある
UNKNOWN	必要だが未確認、矛盾、期限切れ、join 不能、authority 不足
0	対象、分母、期間、coverage が確定した測定ゼロ
FAILED	実行した検査、照合、条件が明示的に不合格
OBSERVED	stage に必要な authority を満たす肯定観測
NOT_DUE	due または maturity がまだ到来していない

数値列の 0 と categorical state を実装上分離する。UNKNOWN、N/A、FAILED、NOT_DUE を数値ゼロへ変換しない。

Evidence class

class	evidence	主な用途	単独では証明しないもの
E0_INFERENCE	仮説、推計、scenario	sensitivity、探索	cash、法的・税務結論
E1_MANUAL_OBSERVATION	手動観測、会議メモ	dispute、promise の補助	入金、貸倒、同意
E2_VERSIONED_CONTRACT_OR_POLICY	契約、支払条件、承認済み policy	due、service hold、reserve rule	履行、bank cash
E3_VERIFIED_PROVIDER_EVENT	PSP / billing / cloud event	settlement、refund、balance component	銀行着金
E4_FIRST_PARTY_AUTHORITATIVE	invoice、acceptance、ledger、immutable event	receivable、allocation、action	provider・銀行の外部事実
E5_BANK_TAX_LEGAL_AUTHORITATIVE	銀行、行政、正式な法的・税務 evidence	bank cash、制度条件、貸倒資格	将来の恒久適用

stage ごとに最低 evidence class、source role、checked_at、valid_until を事前指定する。class の数字が高いだけで stage に適切とは限らない。

Cash ontology

次を別の fact type として保持する。

PROFIT
CONTRACTED_AMOUNT
INVOICE_AMOUNT
RECEIVABLE_BALANCE
PROMISE_TO_PAY
PROVIDER_PENDING_BALANCE
PROVIDER_AVAILABLE_BALANCE
PAYOUT_INITIATED
PAYOUT_PAID_BY_PROVIDER
BANK_RECEIPT
AUTHORITATIVE_BANK_BALANCE
EXECUTED_FINANCING_CASH
UNEXECUTED_CREDIT_OR_QUOTE
INSURANCE_LIMIT_OR_PENDING_CLAIM
RESTRICTED_OR_RESERVED_CASH
UNRESTRICTED_CASH_HEADROOM

BANK_RECEIPT と AUTHORITATIVE_BANK_BALANCE だけを同じ期間で二重計上しない。provider balance、payout initiated、promise、invoice、receivable、pipeline、quote、未実行融資枠、保険限度額は opening bank cash ではない。実行済み financing cash も revenue contribution と分ける。

Decision priority と外部作用

STOP > PAUSE > UNKNOWN > CHANGE > MAINTAIN > BOUNDED_EXPAND

• reminder 送信、collection escalation、service hold、claim、factor、loan draw、債権放棄、法人設立・移行、provider 設定変更は外部作用である。
• Codex は draft、差分、照合候補、test、未入力検査までとし、宛先・文面・時刻・金額・停止・申請・署名・送信を自律決定しない。
• live external effect は exact tuple に対する有効期限付きの人承認、idempotency、結果 receipt、停止・回復手順を持つ。
• legal、safety、privacy、security、顧客 continuity、支払能力の veto を、回収見込みや税 cash upside で相殺しない。

書式 1 — Decision / scope / claim / loss-limit contract

数字を見る前、または新しい collection・financing・entity action を検討する前に複製する。

cash_resilience_contract_id / contract_version:
decision_id / decision_version:
environment / accounting_environment:
owner / independent_reviewer:
created_at / decision_due_at:
outcome_cutoff_at / snapshot_as_of / maturity_at:

decision question:
business products / contracts in scope:
customer cohort in scope:
receivable cohort in scope:
provider / bank / currency scope:
current legal form / entity identifier: opaque
household boundary in scope:

baseline action:
candidate actions:
claim cap: DESCRIPTION | ASSOCIATION | SCENARIO | OPERATIONAL_DECISION
claim explicitly prohibited:

primary KPI:
driver metrics:
guardrails:
data-quality metrics:
baseline source / period / state:
target state: TBD_BASELINE | NOT_DUE | OBSERVED

minimum acceptable unrestricted cash headroom:
maximum committed cash exposure:
maximum receivable exposure:
maximum customer concentration exposure:
maximum provider unsettled exposure:
maximum founder minutes:
maximum customer / service exposure:
maximum live external actions:
loss-limit units / currency / period:

legal / tax / social / accounting review required:
human action approver:
prohibited files / data / actions:
kill-switch owner / command reference:
reversal / recovery condition:
next cheapest evidence:

Gate

• decision は一つの action を変える。
• primary、drivers、guardrails、DQ を分けた。
• baseline 不明を外部 benchmark や fixture で埋めていない。
• loss limit に cash、顧客、data、service、founder time を含めた。
• 人承認、停止、回復の owner と証拠を置いた。
• maturity 前の outcome を成功・失敗へ入れない。

書式 2 — Evidence authority and cash ontology map

一つの source が何を証明でき、何を証明できないかを固定する。

cash_resilience_contract_id / contract_version:
authority_map_id / authority_map_revision:
effective_from / effective_until:
snapshot_as_of / checked_at / valid_until:
owner / independent_reviewer:

fact_type:
fact question:
required evidence class:
required source role:
authoritative source system:
source object ref: opaque
source object version / API version:
source checked_at / valid_until:
actual evidence_id / evidence_revision:
observed state: N/A | UNKNOWN | 0 | FAILED | OBSERVED | NOT_DUE
limitation:
recheck trigger:
downstream decisions allowed:
downstream decisions prohibited:

fact type ごとに上の row を複製する。

cash_ontology_map_id / revision:
fact_type:
amount / currency / amount_state:
occurred_at / recorded_at:
source evidence class / evidence_id:
may_enter_opening_bank_cash: YES | NO | UNKNOWN
may_enter_realized_bank_receipt: YES | NO | UNKNOWN
may_enter_revenue_contribution: YES | NO | UNKNOWN
may_enter_scenario_only: YES | NO | UNKNOWN
restriction / reserve requirement:
exact predecessor / successor IDs:
duplicate key:

Required authority rows

• contract / payment terms / due date。
• performance / acceptance / invoice issue and delivery。
• dispute / credit / promise / operational action。
• provider authorization / settlement / fee / refund / balance / payout。
• bank opening balance / receipt / outflow。
• reserve / commitment / future delivery obligation。
• accounting write-off / tax bad-debt / legal claim state。
• entity、tax、social、filing、migration assumption。

provider dashboard は provider fact の正本になり得るが、bank cash の正本ではない。行政 page も個別の適用判断や申告完了を単独で証明しない。

書式 3 — Customer credit / contract / statutory applicability card

請求・回収を始める前に、payer、scope、due、dispute、service の条件を閉じる。

cash_resilience_contract_id / contract_version:
credit_contract_card_id / revision:
customer_account_id: opaque
customer_legal_party_ref: opaque
agreement_id / agreement_version:
effective_from / effective_until:
reviewed_at / valid_until / recheck_due_at:
owner / independent_reviewer:

commercial owner:
seller / invoice issuer:
contracting customer:
buyer / sponsor role:
bill-to / AP route ref: opaque
purchase authority evidence:
PO / vendor-registration requirement:

promised performance / scope:
performance evidence:
acceptance rule / acceptance owner:
acceptance state options:
invoice trigger:
invoice delivery method / receipt evidence:
agreed due rule / due-date source:
payment method / currency:
deposit / milestone / prepay rule:
credit cap / exception authority:
refund / credit / chargeback rule:
dispute intake / escalation route:

reminder permission / approved channel:
contact-purpose basis:
frequency / suppression policy ref:
service-hold contractual basis:
notice / cure / resume rule:
customer safety / continuity / export impact:
data / privacy / retention boundary:

statutory applicability item:
applicability state: N/A | UNKNOWN | FAILED | OBSERVED | NOT_DUE
jurisdiction / transaction facts:
current primary source / checked_at / valid_until:
professional review state / evidence:
required action / owner / due:

credit decision: STOP | PAUSE | UNKNOWN | CHANGE | MAINTAIN | BOUNDED_EXPAND
decision evidence / decided_at:

Preflight

• 契約名でなく当事者、実際の取引、期間、scope から適用を確認した。
• due date を invoice 発行日や自社都合から推測していない。
• acceptance、invoice、payment、bank receipt を別 fact にした。
• service hold は契約、法令、safety、continuity、export、再開を確認した。
• customer の hardship・genuine dispute を自動 reminder lane から分岐した。
• UNKNOWN の重大項目が残る live action を止めた。

書式 4 — Performance / acceptance / invoice / receivable event card

正本は最新 status 一列でなく、immutable event である。一 event ごとに複製する。

cash_resilience_contract_id / contract_version:
receivable_id / receivable_revision:
event_id / event_sequence:
supersedes_event_id: N/A | exact prior event ID
customer_account_id: opaque
agreement_id / agreement_version:
invoice_id / invoice_revision: N/A | opaque

event_type:
  CONTRACT_EFFECTIVE | PERFORMANCE_RECORDED | ACCEPTANCE_RECORDED
  | ACCEPTANCE_DISPUTED | ACCEPTANCE_NA_WITH_BASIS
  | INVOICE_ISSUED | INVOICE_DELIVERED | DUE_REACHED | OVERDUE_REACHED
  | DISPUTE_OPENED | DISPUTE_RESOLVED | PROMISE_RECORDED
  | CREDIT_ISSUED | PAYMENT_APPLIED | COLLECTION_OPENED
  | OPERATIONAL_FREEZE | ACCOUNTING_WRITE_OFF
  | TAX_BAD_DEBT_REVIEW | LEGAL_CLAIM_CHANGE | RECOVERY_AFTER_WRITE_OFF
event_state: N/A | UNKNOWN | 0 | FAILED | OBSERVED | NOT_DUE
event reason code:

performance_occurred_at / accepted_at / due_at:
occurred_at / recorded_at:
outcome_cutoff_at / snapshot_as_of / maturity_at:
effective_from / effective_until:

gross invoice amount / currency / amount_state:
credit principal amount / payment-applied principal amount:
disputed principal amount:
operationally frozen principal amount:
accounting write-off principal amount:
tax-qualified principal amount: N/A | UNKNOWN | measured value
recovered-after-write-off principal amount:

source evidence class / evidence_id / revision:
source object ref / payload hash: opaque
predecessor event IDs:
idempotency key:
owner / reviewer:

receivable_snapshot_id / revision:
cash_resilience_contract_id / contract_version:
receivable_id / invoice_id:
outcome_cutoff_at / snapshot_as_of:

invoice principal:
- valid credits:
- bank-backed payment allocations:
= outstanding principal:

current due state: NOT_DUE | DUE | OVERDUE | UNKNOWN
acceptance state:
dispute state / disputed principal:
collection state:
operational freeze state:
accounting write-off state:
tax bad-debt state:
legal claim state:
recovery state:
first missing stage:

Invariants

• performance より前の invoice / due に、明示的で確認済みの契約 basis がある。
• credit は receivable reduction、refund は cash outflow、payment allocation は bank-backed fact である。
• promise、provider status、write-off、tax state、legal waiver を payment にしていない。
• outstanding principal は負にならない。
• 同一 event、allocation、credit を owner label の変更で再投入できない。
• late event は過去 snapshot を静かに変更しない。

書式 5 — Aging / concentration / dispute snapshot

同じ cutoff と snapshot で invoice、due、bank allocation、credit、dispute を読む。

cash_resilience_contract_id / contract_version:
aging_snapshot_id / revision:
aging_policy_id / policy_revision:
outcome_cutoff_at / snapshot_as_of / maturity_at:
owner / independent_reviewer:

aging_bucket_id:
lower_overdue_days: blank | N/A
upper_overdue_days: blank | open-ended
bucket policy source / effective dates:

receivable_id / invoice_id:
customer_account_id: opaque
agreed due_at / due evidence:
days_from_due_as_of_cutoff:
due state: NOT_DUE | DUE | OVERDUE | UNKNOWN
outstanding principal / currency / state:
disputed principal / dispute state:
credited principal:
bank-applied principal:
operationally frozen principal:
accounting-written-off principal:
collectible principal state:
last authoritative collection event:
next human-owned action / due:

cohort definition / maturity rule:
cohort eligibility frozen_at before collection outcome:
pre-outcome eligibility policy / version:
eligible receivable count:
mature receivable count:
unknown-due count:
overdue_at_risk_exposure:
disputed exposure:
concentration denominator:
largest_customer_overdue_share:
customer concentration rows / coverage:
receivable_collection_lag_days definition:
matured_collection_yield numerator: bank-applied principal by snapshot:
matured_collection_yield primary denominator: gross matured eligible principal less only authoritative effective credit:
disputed / frozen / written-off principal retained in primary denominator:
post-outcome exclusions / amount: must be zero
censoring / missingness:
late-event count / reconciliation delta:

Readout rules

• future due、NOT_DUE、due 不明を overdue bucket へ入れない。
• dispute をゼロや回収済みへ変えず、gross exposure と collectible assessment を併記する。
• collection cohort と maturity rule は outcome を見る前に固定する。dispute、write-off、困難という事後状態で悪い債権を primary yield の分母から除外しない。
• primary yield の分母は gross matured eligible principal から、current authoritative credit event だけを控除する。disputed、frozen、written-off principal は内訳にしても分母へ残す。
• write-off 後も original invoice、credit、payment、recovery の履歴を残す。
• concentration は customer identity resolution と同一 currency / conversion basis を固定する。
• average lag や全体回収率で、大口一件、長期 overdue、重大 dispute を隠さない。

書式 6 — Ethical dunning / promise / service-hold action log

外部へ作用する一 action ごとに、proposal、approval、execution、effect を分ける。

cash_resilience_contract_id / contract_version:
collection_action_id / action_revision:
receivable_id / invoice_id:
customer_account_id: opaque
action_type:
  REMINDER_DRAFT | REMINDER_APPROVED | REMINDER_SENT
  | HUMAN_FOLLOWUP | PROMISE_RECORDED | DISPUTE_ROUTED
  | ESCALATION_REVIEW | ESCALATION_EXECUTED
  | SERVICE_HOLD_REVIEW | SERVICE_HOLD_EXECUTED
  | SERVICE_RESUMED | ACTION_CANCELLED
action state: N/A | UNKNOWN | FAILED | OBSERVED | NOT_DUE

proposed_at / approved_at / occurred_at / recorded_at:
snapshot_as_of / maturity_at:
channel / purpose:
destination role ref: opaque
message artifact hash / approved template version:
idempotency key / prior action IDs:

preflight bank-payment check state / evidence:
preflight credit check state / evidence:
preflight dispute check state / evidence:
preflight duplicate check state / evidence:
contract / applicability check state / evidence:
delivery / acceptance check state / evidence:
suppression / frequency-cap state / evidence:

amount and due-date source:
one clear next action:
payment route / dispute route / human contact route:
language / accessibility review:
hardship / vulnerability escalation:
false urgency check:
shame / threat / coercion check:
misrepresentation check:

human approver / approval scope:
approved exact tuple: destination | artifact | amount | invoice | channel | send window
approval expires_at:
executor authority / maximum effects:

service-hold basis: N/A | contract ref
customer safety / continuity impact:
data access / export impact:
notice / cure evidence:
hold scope / excluded critical functions:
resume condition / resume owner:
rollback / recovery command reference:

execution receipt / provider message ID: opaque
delivery result / result observed_at:
customer response class:
incident / complaint ref:
next action owner / due:

Hard veto

• 支払済み、credit 済み、genuine dispute、誤宛先、重複の可能性を解消した。
• reminder は正確、平易、穏当で、一つの次 action と人への連絡手段がある。
• 羞恥、公開、偽の緊急性、根拠のない脅し、隠れた fee、紛争中の反復送信を禁止した。
• 頻度上限、suppression、苦情、hardship、accessibility を確認した。
• service hold は自動実行せず、人が契約、法令、安全、continuity、data export、再開を承認した。
• 結果不明を自動 retry せず、effect receipt を確認する。

書式 7 — Provider settlement / refund / dispute / balance bridge

provider 内の一 transaction / balance component ごとに複製する。provider state を bank cash へ昇格させない。

cash_resilience_contract_id / contract_version:
provider_bridge_id / bridge_revision:
provider_account_ref: opaque
provider_product / API version:
environment / accounting_environment:
provider_transaction_id / transaction revision:
customer payment attempt ref: opaque
invoice_id / receivable_id: N/A | opaque

provider_event_id / provider_event_sequence:
provider_event_type:
  PAYMENT_ATTEMPT | AUTHORIZATION | SETTLEMENT
  | PENDING_BALANCE | AVAILABLE_BALANCE | RESERVE
  | FEE | REFUND | DISPUTE_DEBIT | DISPUTE_CREDIT
  | NEGATIVE_BALANCE | MANUAL_ADJUSTMENT
  | PAYOUT_INITIATED | PAYOUT_PAID | PAYOUT_FAILED
event state: N/A | UNKNOWN | 0 | FAILED | OBSERVED | NOT_DUE
amount / currency / amount_state:
occurred_at / provider_created_at / recorded_at:
available_at / payout_initiated_at / payout_paid_at:
snapshot_as_of / maturity_at:

source evidence class / evidence_id:
provider object ref / balance transaction ref: opaque
provider report / API snapshot hash:
predecessor / reversal / correction IDs:
commercial owner ref: opaque
component identity key independent of owner label:

expected gross:
settled gross:
- provider fees:
- refund / dispute / reserve / negative adjustments:
= expected net payout component:
payout allocation:
bridge reconciliation delta / state:
bank statement line expected: N/A | opaque

Provider gate

• authorization、settlement、pending、available、payout initiated、payout paid を別 event にした。
• refund、dispute debit / credit、fee、reserve、negative balance を別 component にした。
• provider uncollectible や retry exhaustion を accounting / tax bad debt にしていない。
• different owner label で同一 component、refund、reversalを重複計上できない。
• TEST event は REAL economics、cash、回収率へ入らない。
• bank receipt がない provider balance は near-cash driver に留めた。

書式 8 — Bank receipt / allocation / reconciliation

銀行明細の一 movement と、その allocation を分けて記録する。raw bank data は制限された正本に置く。

cash_resilience_contract_id / contract_version:
bank_reconciliation_id / revision:
bank_account_ref: opaque
bank_statement_line_id: opaque
bank_statement_revision:
bank direction: INFLOW | OUTFLOW
bank amount / currency / amount_state:
bank value_at / bank observed_at / recorded_at:
source evidence class: E5_BANK_TAX_LEGAL_AUTHORITATIVE
evidence_id / statement artifact hash: opaque
counterparty ref: opaque | N/A
bank uniqueness key:

cash classification:
  CUSTOMER_COLLECTION | PROVIDER_PAYOUT | REFUND_OUTFLOW
  | TAX_SOCIAL_OUTFLOW | OPERATING_OUTFLOW | OWNER_TRANSFER
  | EXECUTED_FINANCING | INSURANCE_OR_CLAIM_RECOVERY
  | OTHER_REVIEW_REQUIRED
classification state / basis:

provider payout_id / bridge_id: N/A | opaque
provider stated net payout:
bank observed payout:
provider-to-bank fee / FX / adjustment:
provider-to-bank reconciliation delta / state:

allocation_id / allocation_sequence:
allocation target type:
allocation target ID:
allocation principal / fee / tax / other component:
allocation currency / FX basis:
allocation occurred_at / recorded_at:
allocation evidence_id / idempotency key:
remaining unallocated bank amount:

opening_balance_snapshot_id: N/A | opaque
opening balance as_of:
opening balance amount / state:
bank movements included after opening cutoff:
opening-plus-movement duplication check:

Reconciliation gate

• allocation 合計は authoritative bank movement と invoice outstanding の両方を超えない。
• provider payout と bank receipt を同じ cash inflow として二重計上しない。
• opening balance に含まれる過去 movement を、13 週 inflowへ再計上しない。
• executed financing、owner transfer、insurance recovery を customer revenue と分けた。
• bank fee、FX、partial allocation、unallocated delta を隠していない。
• bank account番号やcounterparty PIIを公開 artifactへ出していない。

書式 9 — Operational freeze / accounting write-off / tax bad-debt evidence

回収を止める運用判断、会計処理、税務資格、法的債権状態、後日回収を別 stream にする。

cash_resilience_contract_id / contract_version:
bad_debt_case_id / case_revision:
receivable_id / invoice_id:
customer_account_id: opaque
outcome_cutoff_at / snapshot_as_of / maturity_at:
owner / independent_reviewer:

collection operational state:
  ACTIVE | PAUSED | OPERATIONALLY_FROZEN | CLOSED | UNKNOWN
operational event_id / reason / occurred_at / recorded_at:
operational authority / evidence:

accounting write-off state:
  NOT_RECORDED | REVIEW_REQUIRED | RECORDED | PARTIAL | REVERSED | UNKNOWN
accounting event_id / amount / currency:
accounting occurred_at / recorded_at:
accounting policy / approver / evidence:

tax bad-debt state:
  NOT_DUE | UNKNOWN | QUALIFIED | NOT_QUALIFIED | REVIEW_REQUIRED
taxpayer / entity ref: opaque
tax category / period:
qualifying basis code:
current primary source / checked_at / valid_until:
professional review state / reviewer evidence:
tax event_id / amount state / recorded_at:

consumption-tax adjustment state:
  N/A | NOT_DUE | UNKNOWN | QUALIFIED | NOT_QUALIFIED | RECORDED
adjustment evidence / period / professional review:

legal claim state:
  ACTIVE | MODIFIED | SETTLED | WAIVED | EXPIRED_REVIEW | UNKNOWN
legal event_id / effective_at / recorded_at:
legal basis / authority / professional evidence:

service / data / support state:
customer notice / dispute / hardship state:
record-retention / legal-hold requirement:

recovery event_id: N/A | opaque
recovery-after-write-off bank statement line: N/A | opaque
recovered principal / occurred_at / recorded_at:
accounting / tax follow-up owner / due:

Separation gate

• OVERDUE だけで会計 write-off、税務資格、法的放棄を成立させていない。
• provider uncollectible、collection freeze、write-off仕訳、tax qualification、claim waiverを別 state にした。
• tax / legal fact は current source と必要な専門家確認を持つ。
• recovery は過去 write-off を削除せず、新しい bank-backed event として追記した。
• write-off や放棄を collection automation または Codex が自律実行しない。
• 保存義務と不要 PII の無期限保存を分けた。

書式 10 — 13-week committed cash and reserve schedule

opening bank cash、実現 movement、確定 commitment、必要 reserve から作る。forecast receivable は別 scenario lane に置く。

cash_resilience_contract_id / contract_version:
cash_scenario_id / scenario_revision:
scenario type: BASE | STRESS | RECOVERY | CUSTOM_REVIEWED
week horizon start / end:
outcome_cutoff_at / snapshot_as_of:
owner / independent_reviewer:

opening_bank_balance_snapshot_id:
gross authoritative opening bank amount / currency / state:
opening balance as_of / bank evidence_id:
opening includes all bank cash before internal reserve deduction: YES | NO | UNKNOWN
amount already netted for internal reserve / restriction:

week_index:
week_start / week_end:
gross opening bank cash:
authoritative bank inflows after opening cutoff, all classes exactly once:
  customer / provider / executed financing / owner / claim / other:
executed financing classification subtotal, memo only and not a second addend:
realized bank outflows after opening cutoff:
committed future outflows through week_end:
uncovered active reserves through week_end:
week-end unrestricted cash headroom:
row state: N/A | UNKNOWN | 0 | FAILED | OBSERVED | NOT_DUE
source coverage / reconciliation delta:

committed_cash_item_id:
cash_obligation_id:
item class:
amount / currency / amount_state:
due_at / effective dates:
commitment basis / cancellation ability:
source evidence class / evidence_id:
included week / uniqueness key:

reserve_item_id / reserve_revision:
cash_obligation_id:
reserve class:
  TAX | SOCIAL | REFUND | DISPUTE | FUTURE_DELIVERY
  | CONTINUITY | SUNSET | CUSTOMER_OBLIGATION | OTHER_REVIEWED
required amount / currency / amount_state:
effective_from / effective_until:
policy basis / evidence / owner:
release condition / release authority:
amount already represented by realized or committed outflow:
uncovered reserve amount deducted from headroom:
included week / uniqueness key:

annual-prepay contract ref: N/A | opaque
remaining future-delivery obligation:
refund / service / exit obligation state:
required future-delivery reserve / basis:

forecast-only item_id:
forecast class:
  RECEIVABLE | PROMISE | PROVIDER_PENDING | PROVIDER_AVAILABLE
  | PIPELINE | QUOTE | UNEXECUTED_FINANCING | INSURANCE_LIMIT
amount / timing / uncertainty state:
explicitly excluded from primary KPI: YES | NO
scenario sensitivity only:

week_end_unrestricted_cash
= gross authoritative opening bank cash before internal reserve deduction
+ authoritative bank inflows after the opening cutoff, each movement exactly once
- realized bank cash outflows after the opening cutoff
- committed future outflows through the week end
- uncovered active reserves through the week end

minimum_13_week_unrestricted_cash_headroom
= minimum of the thirteen week-end unrestricted-cash rows

13-week gate

• 13 行の week が重複・欠落せず、同一 horizon と currency basis を持つ。
• opening balance と subsequent bank movement の cutoff が重ならない。
• opening は internal reserve 控除前の gross bank balance で、pre-net opening から同じ reserve を再控除していない。
• customer、provider、executed financing、owner、claim を一つの bank-inflow集合でexactly once集計し、financing subtotalを再加算していない。
• provider balance、invoice、promise、pipeline、quote、未実行枠、保険限度額を primary KPI に足していない。
• executed financing cash を revenue contribution と分けた。
• commitment と reserve は同じ cash_obligation_id を持ち、realized / committed outflow に含めた額を uncovered reserve から除き、overlap が 0 である。
• reserve は authoritative settlement、責任消滅、承認済みreleaseより前に解放していない。
• tax、social、refund、dispute、future delivery、continuity reserve の unknown をゼロにしていない。
• annual prepay の未履行分を unrestricted cash として使い切っていない。
• minimum headroom、最初に下限を割る week、recovery owner を示した。

書式 11 — Cash stress / contingency / financing option card

損失移転や借入の前に、支払条件、concentration、cost control、reserveを含む同じ option card で比較する。

cash_resilience_contract_id / contract_version:
risk_financing_option_id / option_revision:
cash_scenario_id / scenario_revision:
option type:
  TERMS_CHANGE | DEPOSIT | MILESTONE | SHORTER_TERMS
  | AUTOPAY_WITH_CONSENT | CREDIT_CAP | CONCENTRATION_CAP
  | CLOUD_AI_COST_CAP | KILL_SWITCH | EXPENSE_TIMING
  | BUSINESS_RESERVE | HOUSEHOLD_RUNWAY
  | OVERDRAFT | CREDIT_LINE | LOAN
  | FACTORING | CREDIT_INSURANCE | SAFETY_NET_MUTUAL_AID
  | EQUITY | PARTNER_CAPITAL | OTHER_REVIEWED
option state: N/A | UNKNOWN | FAILED | OBSERVED | NOT_DUE
owner / independent_reviewer / professional reviewer:

loss scenario addressed:
prevention / reduction / retention / transfer / financing role:
counterfactual with no option:
customer / supplier / founder impact:

provider / program / offer version:
current eligibility state:
source checked_at / valid_until:
application / approval / execution states:
executed cash bank receipt: N/A | opaque
earliest usable cash evidence:

maximum available / quoted / insured amount state:
executed amount / currency / bank evidence:
fee / interest / premium / discount inputs:
recourse / non-recourse state:
collateral / personal guarantee:
deductible / waiting / exclusion / limit:
eligible receivable / customer conditions:
notice / consent / assignment conditions:
default / covenant / cancellation / renewal:
claim evidence / payout maturity:
customer relationship / disclosure impact:
accounting / tax / legal review:

13-week headroom effect state:
36-month business cash effect state:
household cash effect state:
founder admin minutes:
failure case / maximum loss:
concentration introduced:
reversal / exit / refinance plan:

decision: STOP | PAUSE | UNKNOWN | CHANGE | MAINTAIN | BOUNDED_EXPAND
decision evidence / scope / due:

Option comparison rules

• unexecuted facility、credit limit、offer、factoring quote、insurance limit、pending claim を bank cash にしない。
• loan、line draw、equity、partner capital は financing cash であり revenue ではない。
• factoring と保険は recourse、fee、notice、eligible receivable、customer experience、accounting / tax を確認する。
• reserve は会計上の引当金、融資枠、保険限度額と同じではない。
• 一つの損失を reserve、claim、factor、customer collection の複数 lane で重複回収しない。
• option の最大額より、必要時に実際に使える条件、時間、失敗時 cash を比較する。

書式 12 — Tax / social / filing / reserve calendar

税率や個別税額を pack・SQLへ固定せず、現行一次資料または専門家入力を cash timing と expiry へ結ぶ。

cash_resilience_contract_id / contract_version:
compliance_calendar_id / revision:
legal form / entity ref: opaque
calendar period / base currency:
snapshot_as_of / owner / independent_reviewer:

calendar_item_id / item_revision:
item category:
  INCOME_OR_CORPORATE_TAX | LOCAL_TAX | CONSUMPTION_TAX
  | SOCIAL_INSURANCE_EMPLOYER | SOCIAL_INSURANCE_PERSON
  | WITHHOLDING | PAYROLL | INVOICE_REGISTRATION
  | ANNUAL_FILING | PERIODIC_FILING | LICENSE_OR_REGISTRATION
  | PROFESSIONAL_REVIEW | RECORD_RETENTION | OTHER_REVIEWED
applicability state: N/A | UNKNOWN | FAILED | OBSERVED | NOT_DUE
current / transition / announced-unimplemented state:
taxpayer / obligated party ref: opaque
period / trigger / due_at:
amount / currency / amount_state:
calculation source: PROFESSIONAL_INPUT | CURRENT_PRIMARY_SOURCE | UNKNOWN
source URL / document ref:
source checked_at / valid_until:
professional reviewer / approval state:
filing / payment / receipt evidence: N/A | opaque
recorded_at / recheck_due_at:

reserve_item_id / reserve_revision:
reserve amount / amount_state:
reserve effective period:
bank / ledger allocation ref: opaque
release condition / authority:
13-week schedule row refs:

dependency on entity option:
dependency on owner compensation / draw:
dependency on household / other income:
dependency on registration / transition rule:
sensitivity input / limitation:

Calendar gate

• current、経過措置、公布・公表済み未施行、draft を分けた。
• 開業・設立、青色、invoice、税、social、payroll、filing の期限を一列へ潰していない。
• 法人負担、本人負担、家計 cash、事業 cash を分けた。
• source と専門家 input に checked_at、valid_until、recheck trigger がある。
• unknown amount・applicability をゼロ reserve にしていない。
• tax saving だけを entity decision の目的にしていない。

書式 13 — 36-month entity scenario and migration responsibility map

current baseline と少なくとも一つの alternative を、同じ horizon、scope、cash basis、evidence cutoff で比較する。

cash_resilience_contract_id / contract_version:
entity_decision_id / decision_version:
entity_scenario_id / scenario_revision:
decision set:
  CURRENT_FORM | SOLE_PROPRIETOR | GODO_KAISHA | KABUSHIKI_KAISHA
option under this row:
current baseline option:
horizon start / horizon end:
required month count: thirty-six
base currency / FX basis:
outcome_cutoff_at / snapshot_as_of:
owner / independent_reviewer:
tax / social / legal / accounting reviewers:

month_index:
month start / end:
sales scenario state:
customer bank cash collected:
bad debt / refund / chargeback cash:
operating / AI / cloud / PSP cash costs:
insurance / professional / admin cash costs:
owner compensation / draw / reimbursement / loan cash:
employer-side social cash:
person-side social / household cash:
tax cash timing input:
setup / registration / migration cash:
annual filing / payroll / recurring admin cash:
closure / liquidation / post-close cash:
financing cash, separately classified:
business ending cash:
business unrestricted cash headroom:
household ending cash:
founder admin minutes:
row state / evidence coverage:

required category:
category state: N/A | UNKNOWN | FAILED | OBSERVED | NOT_DUE
amount / score / unit:
source class / evidence_id:
checked_at / valid_until:
professional approval state:
sensitivity / limitation:

36-month ending business cash:
minimum monthly business headroom:
minimum monthly household cash:
total founder admin minutes:
setup / migration / closure cash:
personal guarantee exposure:
liability / responsibility scorecard:
procurement / invoice / contract fit:
funding / equity / co-owner fit:
continuity / hiring / succession fit:
scenario completeness state:

金銭 score と非金銭 veto を一つの加重点へ隠さない。最大 ending cash だけで recommendation を決めない。

migration_map_id / revision:
from legal person / entity ref: opaque
to legal person / entity ref: opaque
target effective_at:
migration domain:
  CUSTOMER_CONTRACT | RECEIVABLE | PAYABLE | IP
  | DOMAIN | BANK | PSP | CLOUD | APP_STORE | MARKETPLACE
  | CUSTOMER_DATA | PRIVACY_NOTICE | INVOICE_REGISTRATION
  | INSURANCE | FINANCING | CONTRACTOR_OR_EMPLOYMENT
  | TAX_OR_SOCIAL | ACCOUNTING_RECORD | SUPPORT_OR_SLA
  | SECURITY_CREDENTIAL | INCIDENT_OR_CLAIM | CLOSURE_RECORD
asset / liability / obligation ref: opaque
current owner / accountable party:
target owner / accountable party:
assignment / novation / consent required state:
provider re-underwriting / account-transfer state:
customer notice / acceptance state:
data-purpose / transfer / deletion state:
credential rotation / access state:
open receivable / refund / dispute treatment:
evidence / checked_at / valid_until:
owner / reviewer / due_at:
test / rehearsal / acceptance receipt:
rollback / fallback / service continuity:
migration state: NOT_STARTED | BLOCKED | IN_PROGRESS | ACCEPTED | N/A | UNKNOWN

entity decision:
  KEEP_CURRENT | GET_CURRENT_QUOTES | PREPARE_MIGRATION | FORM_ENTITY
decision state: STOP | PAUSE | UNKNOWN | CHANGE | MAINTAIN | BOUNDED_EXPAND
decision scope / evidence:
conditions before action:
professional approvals:
human signer / authority:
decision due / evidence expiry:
reversal / abandonment / closure plan:

Entity gate

• current baseline と alternative の complete 36 か月 row set がある。
• tax、social、admin、setup、migration、closure、household category が OBSERVED または理由付き N/A である。
• source・専門家 input は current で、expiry 後に FORM_ENTITY を出さない。
• business cash と household cash、法人資金と個人資金を混ぜていない。
• 既存の契約、債権、IP、domain、bank、PSP、cloud、store、customer data、invoice registration を自動移転にしていない。
• limited liability を無責任、個人保証なし、役員責任なしと解釈していない。
• migration owner、相手方同意、provider review、acceptance、rollback、旧主体のcloseoutがある。

書式 14 — Weekly decision / Codex handoff / independent review

同じ cutoff で receivable、provider、bank、reserve、13週、bad-debt、entity evidence を閉じ、次の一 actionを決める。

cash_resilience_contract_id / contract_version:
weekly_review_id / review_revision:
review period:
outcome_cutoff_at / snapshot_as_of / maturity_at:
owner / independent_reviewer / reviewed_at:

authoritative opening bank cash / evidence state:
minimum_13_week_unrestricted_cash_headroom:
first week below internal floor: N/A | UNKNOWN | week ref
required reserve / reserve coverage state:
overdue_at_risk_exposure:
disputed / frozen / written-off exposure:
matured collection numerator / denominator:
largest customer overdue share:
provider pending / available / payout-paid-not-bank amounts:
provider-to-bank reconciliation delta:
bank allocation reconciliation delta:
late / duplicate / missing / stale facts:
open external actions / complaints / incidents:
bad-debt professional review due:
entity scenario completeness / evidence expiry:

vetoes:
first missing evidence:
decision: STOP | PAUSE | UNKNOWN | CHANGE | MAINTAIN | BOUNDED_EXPAND
decision scope / claim cap:
one action / owner / due:
maximum cash / customer / data / founder-time exposure:
human approval required:
rollback / recovery / recheck trigger:
next cheapest evidence:

Codex handoff ID / revision:
cash_resilience_contract_id / contract_version:
task / expected artifact:
allowed files / sources:
forbidden files / data / systems:
environment: SYNTHETIC | SANDBOX | LIMITED_LIVE | LIVE
accounting environment: TEST | REAL
exact contract / policy / schema / query versions:
evidence cutoff / snapshot / maturity:

allowed work:
  source-difference draft | schema / query draft | reconciliation candidate
  | missing-field check | synthetic fixture | negative test
  | decision-memo draft | redacted summary
prohibited autonomous work:
  choose destination | send reminder | repeat or retry message
  | suspend or resume service | waive claim | record tax qualification
  | submit insurance / factoring / loan application | move money
  | form / migrate / close entity | sign / file / attest

required positive tests:
required negative tests:
bank / provider double-count tests:
late-event / stale-evidence tests:
TEST-to-REAL isolation tests:
entity completeness / migration tests:
PII / credential / secret scan:
bounded output / redaction rule:

draft artifact hash:
test receipt / result:
unresolved assumptions / unknowns:
human reviewer / approval scope:
approved exact external-effect tuple: N/A | opaque
approval expires_at:
release / rollback / recovery reference:

Independent review ID / revision:
reviewer independence / conflict:
source freshness checked:
contract / due / dispute checked:
provider-to-bank bridge checked:
bank allocation checked:
13-week formula and exclusions checked:
reserve unknowns checked:
write-off / tax / legal separation checked:
entity scenario completeness checked:
migration responsibility checked:
ethical dunning / human approval checked:
Codex scope / redaction / external effect checked:

review decision: PASS | PAUSE | UNKNOWN | STOP
findings / severity / owner / due:
accepted residual risk / human authority:
reviewed_at / expires_at / recheck trigger:

Weekly and release gate

• bank cash、provider、invoice、receivable、financingを別に表示した。
• 13週 headroom は authoritative opening cash、bank movement、commitment、reserveから再計算した。
• ethical dunning と service hold は人が exact scope を承認した。
• bad-debtの operational、accounting、tax、legal、recovery stateを分けた。
• 36か月 scenario と移行 map の missing / stale evidenceを表示した。
• Codex outputを送信、停止、申請、移動、設立、税務結論へ自動昇格させていない。
• 独立 reviewer が source freshness、reconciliation、外部作用、rollbackを確認した。
• BOUNDED_EXPAND は顧客、invoice、provider、期間、cash、action上限を限定した。

Pack 完了チェック

• ## 書式 1 から ## 書式 14 までが一度ずつ存在する。
• 14 書式すべてが同じ cash_resilience_contract_id / contract_version を持つ。
• 実在値、推奨率、benchmark、個別税率、架空記入例を含まない。
• PII、credential、raw customer / bank / tax / provider data を含まない。
• N/A / UNKNOWN / 0 / FAILED / OBSERVED / NOT_DUE を区別した。
• evidence class と source role、checked_at、valid_until をstageごとに固定した。
• occurred、recorded、effective、due、provider、bank、snapshot、maturityの時計を分けた。
• invoice、promise、provider balance、payout、bank receipt、financing cashを分けた。
• reminder、escalation、service hold、claim、loan、factor、設立・移行を外部作用として人承認にした。
• ethical dunning の正確性、穏当さ、accessibility、頻度上限、suppression、human escalationを確認した。
• operational freeze、accounting write-off、tax bad debt、legal claim、recoveryを別stateにした。
• 13週 schedule が commitment と reserve を控除し、forecast-only itemをprimaryから除外した。
• 36か月 entity scenario がbusiness / household cashとmigration / closure責任を持つ。
• Codex handoffはredacted input、negative test、independent review、rollbackを持つ。

この pack を埋めても、回収可能性、銀行着金、税務資格、適法性、保険金、融資、法人化の有利性は自動的に証明されない。最終 action は current evidence、契約、実際の主体・事実、専門家確認、人の責任に基づいて決める。