AICI Five-Identity Macro-Accounting Decomposition Data (Japan, 1994–2023)

This deposit contains the empirical decomposition data underlying §G ("Macro-Accounting Foundations and the Reconciliation Account") of the Online Supplement to Sakurauchi (2026), "The Accounting Identity of Credit Interlinkage (AICI) Model: A Leontief-Inverse Framework for Sectoral Balance Sheets with Evidence from Japan's Lost Decades", under review at the Cambridge Journal of Economics. The dataset records the annual flows of the AICI five-identity system for Japan, 1994–2023:* Identity ④a (Capital Account, transactions-driven): ΔKs (Real-capital accumulation)* Identity ⑤ (Reconciliation Account, revaluation-driven): ΔKv (Revaluation-based capital accumulation)* Composite stock-recursion identity: ΔK ≡ ΔKs + ΔKv* Identity ④b (financing-flow expression): I' = I − Consumption of fixed capital (Net fixed capital formation)* Identity (M) of §3.4.1 of the manuscript (= Identity ⑥): ΔM ≡ ΔAf_{CB+FI} (Money-stock change)* Macroeconomic non-performing-loan diagnostic: ΔM − ΔKs (transaction-side gap) and ΔM − ΔK (composite gap) These series are the SNA-data underpinning of Sakurauchi (2025, Chapter 7, Figure 7-1) and provide the empirical material for AICI Online Supplement §G.3 (Figure G1) and §G.4 (Figure G2). Cumulative panel-end values: ΔM − ΔKs ≈ −72.8 trillion yen; ΔM − ΔK ≈ +312.9 trillion yen. The deposit comprises (i) a master Excel workbook with the 30-year decomposition table and methodology notes, (ii) Excel and PowerPoint source files for Figure G1 and Figure G2, (iii) 300 dpi PNG figures, and (iv) a Methodology.md document detailing the identity definitions, source-row mapping in the Cabinet Office SNA spreadsheet, and validation against the Supplement's cumulative anchors. Sources: Cabinet Office of Japan, 2008 SNA institutional-sector accounts (Government of Japan Standard Terms of Use 2.0, compatible with CC BY 4.0); Bank of Japan, Money Stock Statistics (M3 series). The reconstruction code for the AICI 30-year sectoral panel is available as a separate Software deposit at 10.5281/zenodo.19868800.