在庫管理 Phase 1.5（引当・散布確定）の設計を追記し、CODEX指示書を更新

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- 在庫管理機能実装案.md: セクション23（引当・散布確定ワークフロー）を追加
- CODEX.md: Phase 1完了を受け、Phase 1.5実装指示に全面書き換え

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

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