Japan payslip audit: recompute statutory premiums and withholding tax from official tab…

{
  "age": 35,
  "payslip": {
    "dependents": 1,
    "health_yen": 14775,
    "income_tax_yen": 4380,
    "monthly_gross_yen": 300000,
    "pension_yen": 27450
  },
  "prefecture": "tokyo"
}

{
  "as_of": "2026-08-21",
  "assumptions": [
    "電算特例と紙の税額表の差は1000円まで適法差として扱う(実測ベースの目安)。非課税通勤手当の上限判定(月15万円等)は行わない"
  ],
  "billable": true,
  "breakdown": [],
  "carried_forward": [],
  "disclaimer": "仮定条件に基づく概算試算。税務相談・手続代行・法律相談ではない。申告・届出への使用不可。確定額は官公署または税理士・社会保険労務士等に確認のこと。",
  "not_covered": [
    "labor insurance の業種別特例(建設・農林以外)",
    "乙欄・丙欄",
    "住民税額の妥当性",
    "健康保険組合(協会けんぽ以外)",
    "厚生年金基金・企業年金",
    "国民健康保険・国民年金",
    "年の中途の年末調整",
    "従たる給与",
    "日額表",
    "産休育休免除・随時改定(月変)・定時決定の細目",
    "財形・組合費等の協定控除",
    "賞与明細(jp-bonus-netを使うこと)",
    "通勤手当の非課税限度額判定"
  ],
  "note": "SAMPLE RESPONSE generated by the exact deterministic engine that serves production (jp-statutory has no LLM: same input always produces this byte-identical result, carrying the same rules_version and cited primary sources). Served free at /samples/{product} so you can verify the response shape, the rules_version field and the source citations before paying. No payment was taken. The sample_input shown is the catalog example input that produced this output.",
  "ok": true,
  "result": {
    "consistent": true,
    "counts": {
      "explainable": 1,
      "match": 2,
      "not_provided": 2
    },
    "items": [
      {
        "actual_yen": 14775,
        "diff_yen": 0,
        "expected_yen": 14775,
        "item": "health",
        "verdict": "match"
      },
      {
        "actual_yen": null,
        "expected_yen": 0,
        "item": "long_term_care",
        "verdict": "not_provided"
      },
      {
        "actual_yen": 27450,
        "diff_yen": 0,
        "expected_yen": 27450,
        "item": "pension",
        "verdict": "match"
      },
      {
        "actual_yen": null,
        "expected_yen": 1500,
        "item": "employment_insurance",
        "verdict": "not_provided"
      },
      {
        "actual_yen": 4380,
        "diff_yen": -410,
        "expected_yen": 4790,
        "explanation": "紙の税額表(月額表)方式と電算特例方式の適法な差の範囲内",
        "item": "income_tax_withheld",
        "verdict": "explainable"
      }
    ],
    "smr_basis": "estimated_from_gross",
    "summary_line": "監査3項目: 一致2・説明可能1・不一致0 -> 計算整合",
    "withholding_base_yen": 257775
  },
  "rules_version": "2026.08.18",
  "sample": true,
  "sample_input": {
    "age": 35,
    "payslip": {
      "dependents": 1,
      "health_yen": 14775,
      "income_tax_yen": 4380,
      "monthly_gross_yen": 300000,
      "pension_yen": 27450
    },
    "prefecture": "tokyo"
  },
  "sources": [
    "engine-composition",
    "https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf",
    "https://www.nta.go.jp/publication/pamph/gensen/zeigakuhyo2026/data/17-18.pdf"
  ],
  "summary": "監査3項目: 一致2・説明可能1・不一致0 -> 計算整合",
  "tool": "jp-payslip-audit",
  "unverified_rules": []
}