Add Subsystem D (SHA01-10): social insurance subsystem + design-resource consistency fixes
- Add SHA01CVT-SHA10S10: all 10 programs, COPY books (13), binaries, design docs, resource usage lists, DDL schema_sha.sql - Add KYU01REC-KYU06REC COPY books (previously missing from git) - Fix design-code inconsistencies detected in audit: - SHA07KBR: remove dead SHACHKAC COPY (SUB04CHK never called) - SHA02MNC: 2020TYPSOR paragraph -> inline EVALUATE; SUB04CHK = PARM val - SHA05TWN: REVISED-TYPE values 'C'/'N' -> 'A'(定期決定)/'B'(月変) - SHA03MNP: 2010CALCSOR/2020WRTSOR -> inline implementation - SHA04TWO: remove GRADE-HISTORY from DB table list (not accessed) - SHA06TWM: add SALARYDB.EMP-MASTER to DB table list - SHA10S10: fix error file W99OUTFIL, 10+1 file count - Fix comment column alignment (Area A col 7) in SHA07KBR, SHA08SRT - Update KYU source/design docs: BOM removal, classification comment cleanup - Update README: Subsystem D added, program count 39
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