P05-02: 全費目と資金区分：表金・裏金、維持費未払い、仕入れ、人件費、元本、利息、税の帳簿への接続（原 P05-02 の完了の条件）

scripts/economy/facility_upkeep_settlement.gd

@@ -65,6 +65,33 @@ func settle(period: Dictionary, economy: EconomyService) -> Dictionary:
 	return {&"ok": true, &"replayed": false, &"receipt": receipt.duplicate(true), &"transaction_id": transaction_id}
 
 
+## Whole Gold that settling these closed periods would owe (arrears included),
+## planned with no cash; -1 if a period is invalid or already settled. Nothing changes.
+func preview_debt(periods: Array) -> int:
+	var arrears := _arrears.duplicate()
+	var fractions := _fractions.duplicate()
+	var last_end := int(_receipts[-1].period.period_end) if not _receipts.is_empty() else -1
+	var candidate := FacilityUpkeepSettlement.new()
+	for raw: Variant in periods:
+		if not raw is Dictionary:
+			return -1
+		var canonical := _parse_period(raw)
+		if canonical.is_empty() or (last_end >= 0 and canonical.period_start != last_end):
+			return -1
+		candidate._arrears = arrears
+		candidate._fractions = fractions
+		var plan := candidate._plan(canonical, 0)
+		if not plan[&"ok"]:
+			return -1
+		arrears = plan.arrears
+		fractions = plan.fractions
+		last_end = canonical.period_end
+	var debt := 0
+	for amount: int in arrears.values():
+		debt += amount
+	return debt
+
+
 func get_arrears_through(minute: int) -> int:
 	var low := 0
 	var high := _receipts.size()

scripts/economy/finance_policy.gd

@@ -0,0 +1,86 @@
+class_name FinancePolicy
+extends RefCounted
+
+## Front (表金) and hidden (裏金) funds, the World Tree rank tax and dark bank interest.
+## Values are the user-approved initial test values (decisions A09-A12, 2026-10-23).
+## The front fund keeps the existing PLAYER_CASH account; saves made before the split
+## carry no hidden fund account and are read with every Gold as front funds (A12).
+
+const FRONT_CASH: StringName = &"PLAYER_CASH"
+const BACK_CASH: StringName = &"BACK_CASH"
+const RANK_TAX_EXPENSE: StringName = &"RANK_TAX_EXPENSE"
+const RANK_TAX_PAYABLE: StringName = &"RANK_TAX_PAYABLE"
+const LOAN_INTEREST_EXPENSE: StringName = &"LOAN_INTEREST_EXPENSE"
+const LOAN_INTEREST_PAYABLE: StringName = &"LOAN_INTEREST_PAYABLE"
+const LOAN_LIABILITY_PREFIX := "LOAN_LIABILITY:"
+
+## A10: 10% of the closed day's sales (front + hidden), whole Gold rounded down.
+const RANK_TAX_PERCENT := 10
+## A11: 1% of the outstanding principal per day, whole Gold rounded down.
+const LOAN_INTEREST_PERCENT_PER_DAY := 1
+
+## Services of facilities with one of these tags earn hidden funds (原本: 成人施設、
+## カジノ、脅迫金、ユニット売却は裏の収益). Every other service earns front funds.
+const BACK_FUND_TAGS: Array[StringName] = [&"restricted_service", &"adult_only"]
+
+## Ledger categories. Accruals are expenses of the closed day; payments, top-ups and
+## the payable balances are not income or expense.
+const TOP_UP_CATEGORY: StringName = &"BACK_FUND_TOP_UP"
+const RANK_TAX_CATEGORY: StringName = &"RANK_TAX"
+const RANK_TAX_PAYMENT_CATEGORY: StringName = &"RANK_TAX_PAYMENT"
+const LOAN_INTEREST_CATEGORY: StringName = &"LOAN_INTEREST"
+const LOAN_INTEREST_PAYMENT_CATEGORY: StringName = &"LOAN_INTEREST_PAYMENT"
+const NON_PROFIT_CATEGORIES: Array[StringName] = [TOP_UP_CATEGORY, RANK_TAX_PAYMENT_CATEGORY, LOAN_INTEREST_PAYMENT_CATEGORY]
+
+
+static func rank_tax(sales: int) -> int:
+	return maxi(sales, 0) / 100 * RANK_TAX_PERCENT + maxi(sales, 0) % 100 * RANK_TAX_PERCENT / 100
+
+
+static func loan_interest(outstanding_principal: int) -> int:
+	return maxi(outstanding_principal, 0) / 100 * LOAN_INTEREST_PERCENT_PER_DAY \
+		+ maxi(outstanding_principal, 0) % 100 * LOAN_INTEREST_PERCENT_PER_DAY / 100
+
+
+static func is_back_fund_service(tags: Array) -> bool:
+	for tag: StringName in BACK_FUND_TAGS:
+		if tag in tags:
+			return true
+	return false
+
+
+## Accounts of the split funds. A save without BACK_CASH predates the split and must
+## not hold any of the other accounts either; they are then created empty (A12).
+## Any other partial or incompatible set is rejected.
+static func prepare_accounts(economy: EconomyService) -> bool:
+	if economy == null or not economy.has_account(FRONT_CASH) or economy.account_allows_negative(FRONT_CASH):
+		return false
+	var expected := {
+		BACK_CASH: false, RANK_TAX_EXPENSE: false, LOAN_INTEREST_EXPENSE: false,
+		RANK_TAX_PAYABLE: true, LOAN_INTEREST_PAYABLE: true,
+	}
+	if not economy.has_account(BACK_CASH):
+		for account_id: StringName in expected:
+			if economy.has_account(account_id):
+				return false
+		for account_id: StringName in expected:
+			if not economy.register_account(account_id, bool(expected[account_id])):
+				return false
+		return true
+	for account_id: StringName in expected:
+		if not economy.has_account(account_id) \
+				or economy.account_allows_negative(account_id) != bool(expected[account_id]):
+			return false
+	return true
+
+
+static func outstanding_principal(economy: EconomyService) -> int:
+	var total := 0
+	for account: Dictionary in economy.get_accounts():
+		if String(account[&"account_id"]).begins_with(LOAN_LIABILITY_PREFIX):
+			total += -int(account[&"balance"])
+	return total
+
+
+static func available_funds(economy: EconomyService) -> int:
+	return economy.get_balance(FRONT_CASH) + economy.get_balance(BACK_CASH)

scripts/economy/finance_policy.gd.uid

@@ -0,0 +1 @@
+uid://l14tq0avw0ux

scripts/supply/supply_management_service.gd

@@ -18,7 +18,8 @@ func preview_purchase(runtime: Variant, warehouse_id: StringName, item_id: Strin
 		or not bool(item.get(&"purchasable", false)) or quantity <= 0 or quantity > 10000: return quote
 	var frozen := PurchaseQuoteV2.make(item_id, quantity, int(item[&"unit_price"]))
 	if frozen.is_empty(): return quote
-	var cash: int = runtime.economy_service.get_balance(&"PLAYER_CASH")
+	# A09: purchases may use the hidden fund for what the front fund cannot pay.
+	var cash: int = FinancePolicy.available_funds(runtime.economy_service)
 	var space: int = maxi(SupplyCatalog.storage_capacity(facility.definition_id) - SupplyCatalog.inventory_weight(runtime.inventory_service, facility.local_inventory_id) - _incoming_weight(runtime, facility.local_inventory_id), 0)
 	@warning_ignore("integer_division")
 	var slots := space / int(item[&"unit_weight"])
@@ -40,7 +41,7 @@ func preview_purchase(runtime: Variant, warehouse_id: StringName, item_id: Strin
 
 
 func _preview_purchase_v1(runtime: Variant, warehouse_id: StringName, item_id: StringName, quantity: int) -> Dictionary:
-	var cash: int = runtime.economy_service.get_balance(&"PLAYER_CASH")
+	var cash: int = FinancePolicy.available_funds(runtime.economy_service)
 	var item := SupplyCatalog.get_item(item_id)
 	var facility: FacilityInstance = runtime.facility_service.get_instance(warehouse_id)
 	var quote := {&"ok": false, &"reason": &"", &"total_cost": 0, &"cash_after": cash, &"quantity_after": 0, &"max_quantity": 0}
@@ -99,6 +100,13 @@ func _purchase_paid(runtime: Variant, warehouse_id: StringName, item_id: StringN
 	var memo: StringName = SupplyAutoPurchasePlans.receipt_memo(item_id, quantity, int(item[&"unit_price"]), int(quote[&"total_cost"])) if record_auto_attempt else &"supply_purchase"
 	if quote.has(&"purchase_quote"):
 		memo = PurchaseQuoteV2.receipt_memo(quote[&"purchase_quote"])
+	# A09: the hidden fund covers what the front fund cannot pay, in its own posting
+	# before the single-entry purchase (its receipt shape is unchanged).
+	var top_up: CommandResult = runtime.top_up_front_fund(int(quote[&"total_cost"]), minute, StringName("finance.back_top_up.purchase." + String(ledger_key)))
+	if not top_up.is_success():
+		runtime.inventory_service.restore_snapshot(inventory_before)
+		runtime.economy_service.restore_snapshot(economy_before)
+		return _purchase_failure(command_id, &"PAYMENT_FAILED")
 	var paid: CommandResult = runtime.economy_service.transfer(&"PLAYER_CASH", runtime.OPERATING_EXPENSE_ACCOUNT, int(quote[&"total_cost"]), minute, &"OPERATING_EXPENSE", warehouse_id, ledger_key, memo, &"", false)
 	if not paid.is_success():
 		runtime.inventory_service.restore_snapshot(inventory_before)
@@ -114,7 +122,8 @@ func _purchase_paid(runtime: Variant, warehouse_id: StringName, item_id: StringN
 		runtime.inventory_service.restore_snapshot(inventory_before)
 		runtime.economy_service.restore_snapshot(economy_before)
 		return _purchase_failure(command_id, &"PAYMENT_FAILED")
-	if not runtime.economy_service.commit_transaction_notification(StringName(paid.details[&"transaction_id"])):
+	if not runtime.economy_service.commit_transaction_notification(StringName(paid.details[&"transaction_id"])) \
+			or (int(top_up.details.get(&"amount", 0)) > 0 and not runtime.economy_service.commit_transaction_notification(StringName(top_up.details[&"transaction_id"]))):
 		runtime.inventory_service.restore_snapshot(inventory_before)
 		runtime.economy_service.restore_snapshot(economy_before)
 		if record_auto_attempt:
@@ -274,7 +283,7 @@ func get_report(runtime: Variant) -> Dictionary:
 					row[&"reason_codes"].append(&"NO_INPUT")
 				destinations.append(row)
 	var bridge_report: Dictionary = runtime.supply_logistics.get_report()
-	return {&"cash": runtime.economy_service.get_balance(&"PLAYER_CASH"), &"catalog": SupplyCatalog.get_purchase_items(), &"warehouses": warehouses, &"kitchens": kitchens, &"destinations": destinations, &"deliveries": bridge_report.get(&"deliveries", [])}
+	return {&"cash": runtime.economy_service.get_balance(&"PLAYER_CASH"), &"back_cash": runtime.economy_service.get_balance(FinancePolicy.BACK_CASH), &"catalog": SupplyCatalog.get_purchase_items(), &"warehouses": warehouses, &"kitchens": kitchens, &"destinations": destinations, &"deliveries": bridge_report.get(&"deliveries", [])}
 
 
 func ensure_deliveries(runtime: Variant, minute: int) -> void:

scripts/ui/operating_ledger_panel.gd

@@ -76,9 +76,17 @@ func get_report() -> Dictionary:
 	var construction_outflow := 0
 	var wage_outflow := 0
 	var upkeep_outflow := 0
+	var back_inflow := 0
+	var back_top_up := 0
+	var rank_tax_outflow := 0
+	var loan_interest_outflow := 0
 	for entry: LedgerEntry in _runtime.economy_service.get_entries():
 		if entry.absolute_minute < start or entry.absolute_minute > minute or entry.category == &"INITIALIZATION":
 			continue
+		if entry.debit_account == FinancePolicy.BACK_CASH:
+			back_inflow += entry.amount
+		if entry.credit_account == FinancePolicy.BACK_CASH and entry.category == FinancePolicy.TOP_UP_CATEGORY:
+			back_top_up += entry.amount
 		if entry.debit_account == &"PLAYER_CASH":
 			inflow += entry.amount
 		if entry.credit_account == &"PLAYER_CASH":
@@ -89,6 +97,10 @@ func get_report() -> Dictionary:
 				upkeep_outflow += entry.amount
 			elif entry.category == &"WAGE":
 				wage_outflow += entry.amount
+			elif entry.category == FinancePolicy.RANK_TAX_PAYMENT_CATEGORY:
+				rank_tax_outflow += entry.amount
+			elif entry.category == FinancePolicy.LOAN_INTEREST_PAYMENT_CATEGORY:
+				loan_interest_outflow += entry.amount
 	var summaries: Array[Dictionary] = []
 	if _runtime.operations_coordinator != null:
 		summaries = _runtime.operations_coordinator.get_day_summaries()
@@ -105,6 +117,11 @@ func get_report() -> Dictionary:
 		&"construction_cash_out": construction_outflow, &"wage_cash_out": wage_outflow,
 		&"upkeep_cash_out": upkeep_outflow,
 		&"upkeep_arrears": _runtime.upkeep_settlement.get_arrears_total(),
+		&"back_cash": _runtime.economy_service.get_balance(FinancePolicy.BACK_CASH),
+		&"back_cash_in": back_inflow, &"back_top_up": back_top_up,
+		&"rank_tax_cash_out": rank_tax_outflow, &"loan_interest_cash_out": loan_interest_outflow,
+		&"finance_arrears": -_runtime.economy_service.get_balance(FinancePolicy.RANK_TAX_PAYABLE)
+			- _runtime.economy_service.get_balance(FinancePolicy.LOAN_INTEREST_PAYABLE),
 		&"closed_days": summaries, &"selected_close": selected.duplicate(true),
 	}
 
@@ -117,6 +134,8 @@ func refresh() -> void:
 	_refresh_repayment_controls()
 	var report := get_report()
 	_cash_label.text = "第%d営業日 · 手持ち %dG\n本日の入金 +%dG / 出金 −%dG\nうち建築 %dG / 給与支払 %dG / 維持費支払 %dG\n未払い維持費 %dG\n資金増減 %+dG（営業利益は下の決算）" % [report[&"business_day"], report[&"cash"], report[&"cash_in"], report[&"cash_out"], report[&"construction_cash_out"], report[&"wage_cash_out"], report[&"upkeep_cash_out"], report[&"upkeep_arrears"], report[&"cash_net"]]
+	# 表金は上の手持ち。裏金は裏のサービスの売上で、表金で払えない分だけを補う（A09）。
+	_cash_label.text += "\n裏金 %dG（本日の入金 +%dG / 表金へ補填 −%dG）\n本日の税 %dG / 利息 %dG（未払い %dG）" % [report[&"back_cash"], report[&"back_cash_in"], report[&"back_top_up"], report[&"rank_tax_cash_out"], report[&"loan_interest_cash_out"], report[&"finance_arrears"]]
 	var summary: Dictionary = report[&"selected_close"]
 	if summary.is_empty():
 		if not _day_picker.disabled or _day_picker.item_count == 0:
@@ -143,6 +162,9 @@ func refresh() -> void:
 	for key: StringName in [&"maintenance", &"utilities", &"taxes_and_interest", &"fines"]:
 		other += int(totals.get(key, 0))
 	_closed_label.text = "売上 %dG / 返金 %dG\n運営費（仕入れ・契約金等） %dG\n給与 %dG / その他 %dG\n日次利益 %+dG\n前日比 %+dG / 未払給与 %dG\n帳簿照合：%s" % [totals.get(&"revenue", 0), totals.get(&"refunds", 0), totals.get(&"cost_of_goods", 0), totals.get(&"wages", 0), other, summary.get(&"net_profit", 0), summary.get(&"previous_day_delta", 0), summary.get(&"arrears_total", 0), "一致" if bool(summary.get(&"balanced", false)) else "差額あり"]
+	var funds: Dictionary = (summary.get(&"settlement", {}) as Dictionary).get(&"funds", {})
+	if not funds.is_empty():
+		_closed_label.text += "\nうち表の売上 %dG / 裏の売上 %dG\n世界樹ランク税 %dG（支払 %dG）/ 利息 %dG（支払 %dG）\n裏金から表金へ補填 %dG / 未払い 税 %dG・利息 %dG" % [int(funds.get(&"revenue_front", 0)), int(funds.get(&"revenue_back", 0)), int(funds.get(&"rank_tax", 0)), int(funds.get(&"rank_tax_paid", 0)), int(funds.get(&"loan_interest", 0)), int(funds.get(&"loan_interest_paid", 0)), int(funds.get(&"back_top_up", 0)), int(funds.get(&"rank_tax_arrears", 0)), int(funds.get(&"loan_interest_arrears", 0))]
 	if totals.has(&"financing_principal_inflows") or totals.has(&"financing_principal_outflows"):
 		_closed_label.text += "\n借入元本の入金 %dG（売上外） / 元本返済 %dG（決算経費）" % [int(totals.get(&"financing_principal_inflows", 0)), int(totals.get(&"financing_principal_outflows", 0))]
 	if _runtime.operations_coordinator.is_legacy_principal_profit_history(int(summary[&"day"])):