[{"data":1,"prerenderedAt":413},["ShallowReactive",2],{"content-/2026-04-18-diary":3,"all-pages-for-dir":411,"og-image-/2026-04-18-diary":412},{"id":4,"title":5,"body":6,"category":393,"description":394,"extension":395,"meta":396,"navigation":397,"path":398,"project_name":399,"published":400,"publishedAt":401,"seo":402,"stem":403,"tags":404,"todo":409,"updatedAt":409,"__hash__":410},"pages/2026-04/2026-04-18/diary-2026-04-18.md","2026年4月18日の開発日記 - 会計基準条文取得90%達成とCFWS差分レビュー",{"type":7,"value":8,"toc":379},"minimark",[9,14,18,22,29,32,37,40,46,62,73,76,80,83,87,98,106,108,112,115,119,130,138,140,143,341,343,346,360,362,365],[10,11,13],"h1",{"id":12},"_2026年4月18日の開発日記","2026年4月18日の開発日記",[15,16,17],"p",{},"eurekapu-nuxt4プロジェクトに集中した1日。会計基準条文取得の残り31件を潰しにかかり解決率90%に到達、平易解説の短い8Qを加筆して全Q200文字以上に引き上げ、さらにCFWSのKK版差分レビューとマッピングCSV正規化まで進めた。",[19,20,21],"h2",{"id":21},"今日のタイムライン",[15,23,24],{},[25,26],"img",{"alt":27,"src":28},"タイムライン","/2026-04/2026-04-18/timeline-2026-04-18.png",[19,30,31],{"id":31},"今日やったこと",[33,34,36],"h3",{"id":35},"_1-会計基準条文取得-phase-f-解決率90達成","1. 会計基準条文取得 Phase F — 解決率90%達成",[15,38,39],{},"昨日までのPhase Eで223件が解決済み（87.8%）だった条文取得を残り31件に着手。ガイドライン3件はe-Govに収録されていないため金融庁サイトから取得、連結財務諸表規則4条文をe-Govから追加取得し、provisions_indexを使ったフォールバック再分類ロジックを新規追加した。",[15,41,42],{},[43,44,45],"strong",{},"主な成果:",[47,48,49,53,56,59],"ul",{},[50,51,52],"li",{},"解決率: 87.8% → 90.0%（resolved 223 → 235）",[50,54,55],{},"条文番号付き引用は100%解決済み",[50,57,58],{},"正規表現alternation順序バグと文字化け（U+FFFD）5箇所を一括修正",[50,60,61],{},"残り26件は条文番号なしの一般参照のみ",[15,63,64,67,68],{},[43,65,66],{},"詳細:"," ",[69,70,72],"a",{"href":71},"/cf-standards-phase-f-resolution","会計基準条文取得 Phase F -- 解決率90%達成までの試行錯誤",[74,75],"hr",{},[33,77,79],{"id":78},"_2-layer-3-平易解説の加筆","2. Layer 3 平易解説の加筆",[15,81,82],{},"全84Qに生成済みだったplain_explanationの文字数を統計チェック。平均147文字で目標（200〜500文字）を下回り、100文字未満が8Q見つかった。各Qのcitationsと関連条文を照合しながら加筆し、全Q200文字以上に引き上げた。",[15,84,85],{},[43,86,45],{},[47,88,89,92,95],{},[50,90,91],{},"100文字未満の8Q（Q6-3, Q6-6, Q7-3, Q7-8, Q7-11, Q7-12, Q7-15, Q7-17）を加筆",[50,93,94],{},"条文テキストを踏まえた文脈のある解説に拡充",[50,96,97],{},"Phase I完了（全84Q目標文字数達成）",[15,99,100,67,102],{},[43,101,66],{},[69,103,105],{"href":104},"/layer3-plain-explanation-enhancement","CF計算書Q&A 平易解説の加筆 -- 100文字未満の8Qを200文字以上に引き上げる",[74,107],{},[33,109,111],{"id":110},"_3-cfws差分レビューとマッピングcsv正規化","3. CFWS差分レビューとマッピングCSV正規化",[15,113,114],{},"Q3-4のKK版（手修正Excel）とスクリプト出力のExcel差分検出を実行。構造変更が行257件・列86件と大量だった。並行してcf-mapping-qa.csvからq_number列を排除し、勘定科目を(account, cf_label, cf_type)でユニーク化して68行のクリーンなマッピングテーブルに整理。BS区分順に並び替えてレビューしやすくした。",[15,116,117],{},[43,118,45],{},[47,120,121,124,127],{},[50,122,123],{},"Excel差分検出スキルで構造差分を網羅的に把握",[50,125,126],{},"CSVを68行に正規化、BS区分順（流動資産→固定資産→流動負債→固定負債）にソート",[50,128,129],{},"KK版との差分を詳細ドキュメント化（修正方針付き）",[15,131,132,67,134],{},[43,133,66],{},[69,135,137],{"href":136},"/cfws-diff-review-csv-normalization","CFWS差分レビューとマッピングCSV正規化",[74,139],{},[19,141,142],{"id":142},"今日の試行錯誤",[144,145,146,168],"table",{},[147,148,149],"thead",{},[150,151,152,156,159,162,165],"tr",{},[153,154,155],"th",{},"#",[153,157,158],{},"テーマ",[153,160,161],{},"試したこと",[153,163,164],{},"結果",[153,166,167],{},"気づき",[169,170,171,189,205,222,238,259,276,291,308,325],"tbody",{},[150,172,173,177,180,183,186],{},[174,175,176],"td",{},"1",[174,178,179],{},"ガイドライン条文取得",[174,181,182],{},"e-Govで検索",[174,184,185],{},"収録なし",[174,187,188],{},"ガイドラインはe-Gov外、FSAサイトにある",[150,190,191,194,196,199,202],{},[174,192,193],{},"2",[174,195,179],{},[174,197,198],{},"金融庁Webサイトから取得",[174,200,201],{},"成功",[174,203,204],{},"リダイレクト先のURLに注意",[150,206,207,210,213,216,219],{},[174,208,209],{},"3",[174,211,212],{},"文字化け",[174,214,215],{},"ビルド後にunresolved増加",[174,217,218],{},"U+FFFD発見",[174,220,221],{},"正規表現修正で新たに検出された引用",[150,223,224,227,229,232,235],{},[174,225,226],{},"4",[174,228,212],{},[174,230,231],{},"該当箇所を個別修正",[174,233,234],{},"5箇所散在",[174,236,237],{},"一括修正が必要だった",[150,239,240,243,246,253,256],{},[174,241,242],{},"5",[174,244,245],{},"正規表現",[174,247,248,252],{},[249,250,251],"code",{},"連結財務諸表規則","が先にマッチ",[174,254,255],{},"バグ",[174,257,258],{},"alternation順序は長い文字列を先に",[150,260,261,264,267,270,273],{},[174,262,263],{},"6",[174,265,266],{},"実務指針18-2",[174,268,269],{},"cf-jitsumu-shishinに分類",[174,271,272],{},"不正",[174,274,275],{},"base_numだけの再分類では不十分",[150,277,278,281,283,286,288],{},[174,279,280],{},"7",[174,282,266],{},[174,284,285],{},"provisions_indexフォールバック追加",[174,287,201],{},[174,289,290],{},"存在しない条文は他の実務指針から探す",[150,292,293,296,299,302,305],{},[174,294,295],{},"8",[174,297,298],{},"CSV正規化",[174,300,301],{},"q_number列ありでCSV出力",[174,303,304],{},"勘定科目重複",[174,306,307],{},"Q別展開すると正規化できない",[150,309,310,313,316,319,322],{},[174,311,312],{},"9",[174,314,315],{},"CSV並び替え",[174,317,318],{},"accountソートで出力",[174,320,321],{},"ファイルロック",[174,323,324],{},"Excelで開いたままだった",[150,326,327,330,332,335,338],{},[174,328,329],{},"10",[174,331,315],{},[174,333,334],{},"BS区分順に再ソート",[174,336,337],{},"読みやすい",[174,339,340],{},"流動資産→固定資産→負債の順が自然",[74,342],{},[19,344,345],{"id":345},"今日の学び",[47,347,348,351,354,357],{},[50,349,350],{},"e-Govには法令しか収録されておらず、ガイドライン（金融庁通達）はFSAサイトを直接参照する必要がある",[50,352,353],{},"正規表現のalternationは長い文字列を先に置く。部分一致で短い方が先にマッチすると、長い方が検出されない",[50,355,356],{},"文字化け修正が連鎖的に新しい検出を生む。1つ直すと次の問題が見えてくるのはパーサ作業の常",[50,358,359],{},"CSVのキー設計はユースケースから逆算する。INDEX/MATCHで使うなら勘定科目をキーにしたユニークテーブルが正解",[74,361],{},[19,363,364],{"id":364},"関連記事",[47,366,367,371,375],{},[50,368,369],{},[69,370,72],{"href":71},[50,372,373],{},[69,374,105],{"href":104},[50,376,377],{},[69,378,137],{"href":136},{"title":380,"searchDepth":381,"depth":381,"links":382},"",2,[383,384,390,391,392],{"id":21,"depth":381,"text":21},{"id":31,"depth":381,"text":31,"children":385},[386,388,389],{"id":35,"depth":387,"text":36},3,{"id":78,"depth":387,"text":79},{"id":110,"depth":387,"text":111},{"id":142,"depth":381,"text":142},{"id":345,"depth":381,"text":345},{"id":364,"depth":381,"text":364},"diary","CF計算書の条文取得Phase Fで解決率90%に到達、Layer 3平易解説の加筆、CFWS KK版との差分レビューとマッピングCSV正規化を実施した1日の記録。","md",{},true,"/2026-04-18-diary","daily-log",false,"2026-04-18T00:00:00.000Z",{"title":5,"description":394},"2026-04/2026-04-18/diary-2026-04-18",[405,406,407,408],"日記","会計基準","CF計算書","eurekapu",null,"wPdWm80X5FPX49pw65UMQTsKKZYYAFGWdoSWf_Doz4U",[],"https://log.eurekapu.com/favicon.svg",1776929992882]