docs: freeze P05-02 funds contract and decision provenance

docs/plans/original-completion-2026-10-02/decisions.json

@@ -56,6 +56,50 @@
       "origin": "user_reply_in_conversation「従業員用を裏層に別で作って」",
       "approved_at_jst": "2026-10-20",
       "values_note": "業務用の数値はユーザー指定がなくA07と同値を適用。"
+    },
+    {
+      "id": "A09",
+      "title": "費用の支払元",
+      "decision": "維持費・仕入れ・人件費・返済・利息・税は表金から払い、不足を裏金で補う。",
+      "origin": "user_selected_answer_label_verified_in_claude_desktop",
+      "approved_at_jst": "2026-10-23",
+      "selected_label": "Front, hidden fills gap (Recommended)",
+      "reference": "execution/p05-02/SPEC.md",
+      "provenance_reference": "execution/p05-02/PROVENANCE.json",
+      "implementation_note": "日次義務の不足は滞納繰越、資金不足の操作時仕入れ/返済は拒否する区別は、既存挙動とOpusの解釈。全費目の繰越を追加の人間承認とは主張しない。SPEC §3.3。"
+    },
+    {
+      "id": "A10",
+      "title": "世界樹ランク税の初期試験値",
+      "decision": "世界樹ランク税は、その日の売上の10%。初期試験値として適用する。",
+      "origin": "user_selected_answer_label_verified_in_claude_desktop",
+      "approved_at_jst": "2026-10-23",
+      "selected_label": "10% of daily sales (Recommended)",
+      "reference": "execution/p05-02/SPEC.md",
+      "provenance_reference": "execution/p05-02/PROVENANCE.json",
+      "implementation_note": "表裏売上合計・00:00計上は提示された説明と原要件、整数切り捨てはOpusの仕様選択。SPEC §3.4。"
+    },
+    {
+      "id": "A11",
+      "title": "闇銀行利息の初期試験値",
+      "decision": "借入残高に対して日利1%。元本は売上に含めない。",
+      "origin": "user_selected_answer_label_verified_in_claude_desktop",
+      "approved_at_jst": "2026-10-23",
+      "selected_label": "1% per day on balance (Recommended)",
+      "reference": "execution/p05-02/SPEC.md",
+      "provenance_reference": "execution/p05-02/PROVENANCE.json",
+      "implementation_note": "00:00計上と整数切り捨てはOpusが記録した選択肢説明。Rootが直接確認したのは質問と選択ラベル。SPEC §3.5。"
+    },
+    {
+      "id": "A12",
+      "title": "旧セーブの資金区分移行",
+      "decision": "旧セーブの所持金は全額を表金とし、裏金は0から始める。",
+      "origin": "user_selected_answer_label_verified_in_claude_desktop",
+      "approved_at_jst": "2026-10-23",
+      "selected_label": "All to front funds (Recommended)",
+      "reference": "execution/p05-02/SPEC.md",
+      "provenance_reference": "execution/p05-02/PROVENANCE.json",
+      "implementation_note": "帳簿履歴を保持。口座欠如による移行判定と5空口座追加はOpusの実装仕様。F8は他の帳簿フィールドbyte不変を必須とする。SPEC §3.8。"
     }
   ],
   "pending": [
@@ -86,7 +130,7 @@
     {
       "id": "D04",
       "title": "未指定の経済と行動係数",
-      "details": "税・利息・マナ・天候・環境・役割・成長等の必須値。A01〜A05は決定済み。",
+      "details": "税・利息・マナ・天候・環境・役割・成長等の必須値のうち未確定部分。A01〜A12の決定範囲はconfirmedと各仕様を参照。A10・A11は初期試験値であり、その他の未確定値を補完しない。",
       "needed_at": "各機能の本番値固定",
       "independent_work": "原本明示値、契約、候補比較を先行する。",
       "kind": "required_per_feature"