{
  "status": "rules_verified_inconsistent_example_excluded",
  "checked_at_utc": "2026-11-06T17:03:41.115125+00:00",
  "concept_order": [
    "taxable_income_after_income_deductions",
    "assessed_income_tax",
    "applicable_pre_reconstruction_credits",
    "base_income_tax",
    "reconstruction_tax",
    "withholding_and_prepayments"
  ],
  "source_gap_yen": 27000,
  "source_credit_is_documented": false,
  "conclusion": "27000 remains unexplained. No.2260 example is excluded from article/calculation authorities. Current calculations use law and the consistent No.1000 example; no invented official credit.",
  "confirmed_cases": [
    {
      "label": "No eligible tax credit",
      "taxable_income_yen": 7000000,
      "assessed_income_tax_yen": 974000,
      "pre_reconstruction_credit_yen": 0,
      "base_income_tax_yen": 974000,
      "reconstruction_tax_yen": 20454
    },
    {
      "label": "Hypothetical 27000 credit, NOT an attribution to the official example",
      "taxable_income_yen": 7000000,
      "assessed_income_tax_yen": 974000,
      "pre_reconstruction_credit_yen": 27000,
      "base_income_tax_yen": 947000,
      "reconstruction_tax_yen": 19887
    }
  ],
  "laws": [
    {
      "kind": "special",
      "law_revision_id": "423AC0000000117_20260401_508AC0000000012",
      "status": "CurrentEnforced",
      "enforcement_date": "2026-04-01",
      "articles": [
        10,
        12,
        13
      ]
    },
    {
      "kind": "income",
      "law_revision_id": "340AC0000000033_20261001_507AC0000000070",
      "status": "CurrentEnforced",
      "enforcement_date": "2026-10-01",
      "articles": [
        89
      ]
    }
  ],
  "sources": [
    {
      "name": "special_v2",
      "url": "https://laws.e-gov.go.jp/api/2/law_data/423AC0000000117?law_full_text_format=xml",
      "status": 200,
      "bytes": 945449,
      "sha256": "610955e1e478ad78f6893d880c08edbc256873add52e7c62185b20f273973980",
      "checked_at_utc": "2026-11-06T17:00:16.637964+00:00"
    },
    {
      "name": "income_v2",
      "url": "https://laws.e-gov.go.jp/api/2/law_data/340AC0000000033?law_full_text_format=xml",
      "status": 200,
      "bytes": 21924747,
      "sha256": "8b558ad1765104bb6c9ee336bc1a5c75f000e8f3ec99d619a312cf41dbec4cd9",
      "checked_at_utc": "2026-11-06T17:00:17.934048+00:00"
    },
    {
      "name": "nta2260",
      "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm",
      "status": 200,
      "bytes": 20543,
      "sha256": "638f0d78c9624168d94f6dc9b5280070d85374648736d556689d4146c4fff171",
      "checked_at_utc": "2026-11-06T17:00:17.638693+00:00"
    },
    {
      "name": "nta1000",
      "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1000.htm",
      "status": 200,
      "bytes": 27049,
      "sha256": "9e21d8bb0a2d209620d147c16db9349759a60ee67044bc34aed846dcd3843bd7",
      "checked_at_utc": "2026-11-06T17:00:18.039011+00:00"
    }
  ],
  "previous_status": "rules_verified_source_example_unresolved"
}