receipt-tax-ocr

# Receipt Tax OCR ## When To Use - **領収書**, **レシート**, **receipt**, **OCR**, **リネーム** - 日本の個人事業・副業の経費整理をしているとき - 領収書フォルダで作業しているとき - 画像ファイルをOCRしてリネームしたいとき - 確定申告準備で経費整理をしているとき ## Core Rules - **Account unclear** → Ask the user, do not guess - **Context affecting the account is missing** → Ask before renaming or updating the memo when the recipient name, the relationship to that person, or the business purpose is unclear. These change the account (e.g. 接待交際費 / 会議費 / 事業主貸). Never infer them from vendor or amount alone. - **Scope** → The default examples assume Japanese bookkeeping and Japanese tax-filing terminology - **Filename format** → Use `YYYY-MM-DD-content-vendor-note-amount-勘定科目[-メモ].ext` - **Date** → Use the service date, not screenshot date or settlement date - **Evidence priority when values conflict** → Trust EXIF first, then the existing filename, then the OCR result, and use the file timestamp only as a last resort. The file timestamp shifts on copy, sync, and re-save, so never let it override a date visible in the receipt. - **Private card payment** → The receipt itself uses the real expense account (e.g. 印刷費); the reimbursement transfer uses 事業主借 - **Personal withdrawal from booked business account** → Use `借方: 事業主貸 / 貸方: 普通預金`, never `対象外`; include the source account and journal entry in the monthly memo. - **Cash withdrawal source or use unclear** → Ask whether the source is a booked business `普通預金` and whether the cash was for private or business use before renaming or updating the memo. - **Amount** → Use the displayed amount as-is (tax-inclusive) - **Multiple categories** → Use the primary one, hint at others in note - **Only surviving evidence is non-expense** → Cart screens, canceled bookings, and other non-expense screenshots should not be treated as 補助画像 when they are the only remaining evidence. Record them in the monthly memo table as `対象外` with amount and reason. - **Multiple items in one image** → When one screenshot contains multiple products, tickets, books, or shipping supplies, keep one file but add item-by-item breakdown notes in the monthly memo. ## Procedure 1. Check the current directory for image files 2. OCR each image and extract date, vendor, amount, and transaction type 3. Determine the accounting category, asking the user if unclear 4. Rename files using the standard format 5. Create or update the monthly memo file 6. Show a summary table of old → new filenames ## References - Filename parts, vocabulary, category examples, and sample outputs: [references/filename-rules.md](references/filename-rules.md) - Monthly memo rules and `対象外` / 補助画像 handling: [references/monthly-memo.md](references/monthly-memo.md)