{
  "status": "passed_for_declared_2025_2026_scope",
  "checked_on_utc": "2026-11-06",
  "blockers": [],
  "additional_release_checks": [],
  "rechecks": [
    {
      "checked_at_utc": "2026-11-06T16:44:35.352213+00:00",
      "source_url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm",
      "http_status": 200,
      "source_sha256": "638f0d78c9624168d94f6dc9b5280070d85374648736d556689d4146c4fff171",
      "content_mismatch_still_present": true,
      "link_repair": {
        "old_url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2037.htm",
        "old_http_status": 200,
        "old_classification": "soft_404",
        "replacement_url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1000.htm",
        "replacement_classification": "reachable"
      },
      "publication_status": "blocked"
    }
  ],
  "excluded_sources": [
    {
      "id": "NTA_2260_EXAMPLE_MISMATCH",
      "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm",
      "source_sha256": "638f0d78c9624168d94f6dc9b5280070d85374648736d556689d4146c4fff171",
      "taxable_income_yen": 7000000,
      "stated_income_tax_yen": 974000,
      "stated_reconstruction_base_yen": 947000,
      "stated_reconstruction_tax_yen": 19887,
      "expected_reconstruction_tax_yen": 20454,
      "observed_expressions": [
        "7,000,000×0.23−636,000＝974,000",
        "947,000×0.021＝19,887"
      ],
      "resolution_required": "Establish the official example credit/adjustment conditions or obtain a source correction; do not assert that assessed tax always equals the reconstruction base.",
      "documented_pre_reconstruction_credit_yen": null,
      "difference_yen": 27000,
      "cause_status": "unresolved; neither undocumented credit nor typographical error asserted",
      "no_credit_case": {
        "base_income_tax_yen": 974000,
        "reconstruction_tax_yen": 20454
      },
      "hypothetical_credit_case_not_an_attribution": {
        "eligible_credit_yen": 27000,
        "base_income_tax_yen": 947000,
        "reconstruction_tax_yen": 19887
      },
      "expected_value_assumption": "20454 applies only if eligible tax credits are zero, a condition not documented in the No.2260 example",
      "disposition": "excluded_from_article_and_calculation_authority",
      "decision": "Use independently verified law and consistent No.1000 instead; source correction is not required for material that is not relied upon."
    }
  ],
  "unresolved_release_issues": [],
  "calculation_authority_ids": [
    "income_law",
    "reconstruction_law",
    "rounding_law",
    "basic_deduction",
    "salary_deduction",
    "nta1000",
    "resident_rules",
    "resident_2027"
  ],
  "applicability": {
    "model_years": [
      2025,
      2026
    ],
    "normal_annual_return_only": true,
    "credits_yen": 0,
    "crypto_separate_tax_used": false,
    "crypto_current_scope_verified": true,
    "future_calendar_date_asserted": false,
    "future_start_rule": "Jan 1 following the year of relevant financial-law commencement; do not substitute the partial August 12, 2026 commencement or API scheduled upper-bound date.",
    "future_credit_or_tax_rate_used": false
  },
  "gate_policy": "All used authority evidence must be intact and consistent; excluded material must not be used in the article; any unresolved material issue stops release."
}