diff --git a/src/mir/builder/builder_calls.rs b/src/mir/builder/builder_calls.rs
index 36ade7d8..4d5cc9d3 100644
--- a/src/mir/builder/builder_calls.rs
+++ b/src/mir/builder/builder_calls.rs
@@ -4,16 +4,11 @@ use crate::ast::{ASTNode, LiteralValue};
 use crate::mir::definitions::call_unified::Callee;
 use crate::mir::TypeOpKind;
 
-// Import from new modules
+// Import from new modules (refactored with Box Theory)
 use super::calls::*;
 pub use super::calls::call_target::CallTarget;
 
 impl super::MirBuilder {
-    /// Annotate a call result `dst` with the return type and origin if the callee
-    /// is a known user/static function in the current module.
-    pub(super) fn annotate_call_result_from_func_name<S: AsRef<str>>(&mut self, dst: super::ValueId, func_name: S) {
-        super::calls::annotation::annotate_call_result_from_func_name(self, dst, func_name)
-    }
     /// Unified call emission - replaces all emit_*_call methods
     /// ChatGPT5 Pro A++ design for complete call unification
     pub fn emit_unified_call(
@@ -486,17 +481,8 @@ impl super::MirBuilder {
         Some(Ok(result_id))
     }
 
-    // === ChatGPT5 Pro Design: Type-safe Call Resolution System ===
-
-    /// Resolve function call target to type-safe Callee
-    /// Implements the core logic of compile-time function resolution
-    fn resolve_call_target(&self, name: &str) -> Result<super::super::Callee, String> {
-        method_resolution::resolve_call_target(
-            name,
-            &self.current_static_box,
-            &self.variable_map,
-        )
-    }
+    // 🎯 箱理論: resolve_call_target は calls/utils.rs に移行済み
+    // （type-safe call resolution system）
 
     // Build function call: name(args)
     pub(super) fn build_function_call(
@@ -739,14 +725,16 @@ impl super::MirBuilder {
         self.handle_standard_method_call(object_value, method, &arguments)
     }
 
-    // Map a user-facing type name to MIR type
+    // 🎯 箱理論: ユーティリティ関数 - calls/utils.rs に実装を移行済み
+
+    /// Map a user-facing type name to MIR type
     pub(super) fn parse_type_name_to_mir(name: &str) -> super::MirType {
-        special_handlers::parse_type_name_to_mir(name)
+        crate::mir::builder::calls::utils::parse_type_name_to_mir(name)
     }
 
-    // Extract string literal from AST node if possible
+    /// Extract string literal from AST node if possible
     pub(super) fn extract_string_literal(node: &ASTNode) -> Option<String> {
-        special_handlers::extract_string_literal(node)
+        crate::mir::builder::calls::utils::extract_string_literal(node)
     }
 
     // Build from expression: from Parent.method(arguments)
@@ -773,208 +761,6 @@ impl super::MirBuilder {
         Ok(result_id)
     }
 
-    // Lower a box method into a standalone MIR function (with `me` parameter)
-    pub(super) fn lower_method_as_function(
-        &mut self,
-        func_name: String,
-        box_name: String,
-        params: Vec<String>,
-        body: Vec<ASTNode>,
-    ) -> Result<(), String> {
-        let signature = function_lowering::prepare_method_signature(
-            func_name,
-            &box_name,
-            &params,
-            &body,
-        );
-        let returns_value = !matches!(signature.return_type, MirType::Void);
-        let entry = self.block_gen.next();
-        let function = super::MirFunction::new(signature, entry);
-        let saved_function = self.current_function.take();
-        let saved_block = self.current_block.take();
-        let saved_var_map = std::mem::take(&mut self.variable_map);
-        self.current_function = Some(function);
-        self.current_block = Some(entry);
-        self.ensure_block_exists(entry)?;
-        // Allocate parameter ValueIds from function's own ID space (starting from %0)
-        // This ensures params are %0, %1, %2... as expected by verification and printing
-        if let Some(ref mut f) = self.current_function {
-            let me_id = f.next_value_id();  // Use function's own ID allocator, not global
-            f.params.push(me_id);
-            self.variable_map.insert("me".to_string(), me_id);
-            self.value_origin_newbox.insert(me_id, box_name.clone());
-            for p in &params {
-                let pid = f.next_value_id();  // Use function's own ID allocator, not global
-                f.params.push(pid);
-                self.variable_map.insert(p.clone(), pid);
-            }
-        }
-        // Lower statements in sequence to preserve def→use order
-        let _last = self.cf_block(body)?;
-        if !returns_value && !self.is_current_block_terminated() {
-            let void_val = crate::mir::builder::emission::constant::emit_void(self);
-            self.emit_instruction(MirInstruction::Return {
-                value: Some(void_val),
-            })?;
-        }
-        if let Some(ref mut f) = self.current_function {
-            if returns_value
-                && matches!(f.signature.return_type, MirType::Void | MirType::Unknown)
-            {
-                let mut inferred: Option<MirType> = None;
-                'search: for (_bid, bb) in f.blocks.iter() {
-                    for inst in bb.instructions.iter() {
-                        if let MirInstruction::Return { value: Some(v) } = inst {
-                            if let Some(mt) = self.value_types.get(v).cloned() {
-                                inferred = Some(mt);
-                                break 'search;
-                            }
-                        }
-                    }
-                    if let Some(MirInstruction::Return { value: Some(v) }) = &bb.terminator {
-                        if let Some(mt) = self.value_types.get(v).cloned() {
-                            inferred = Some(mt);
-                            break;
-                        }
-                    }
-                }
-                if let Some(mt) = inferred {
-                    f.signature.return_type = mt;
-                }
-            }
-        }
-        let finalized_function = self.current_function.take().unwrap();
-        if let Some(ref mut module) = self.current_module {
-            module.add_function(finalized_function);
-        }
-        self.current_function = saved_function;
-        self.current_block = saved_block;
-        self.variable_map = saved_var_map;
-        Ok(())
-    }
-
-    // Lower a static method body into a standalone MIR function (no `me` parameter)
-    pub(super) fn lower_static_method_as_function(
-        &mut self,
-        func_name: String,
-        params: Vec<String>,
-        body: Vec<ASTNode>,
-    ) -> Result<(), String> {
-        // Derive static box context from function name prefix, e.g., "BoxName.method/N"
-        let saved_static_ctx = self.current_static_box.clone();
-        if let Some(pos) = func_name.find('.') {
-            let box_name = &func_name[..pos];
-            if !box_name.is_empty() {
-                self.current_static_box = Some(box_name.to_string());
-            }
-        }
-
-        // 🎯 箱理論: BoxCompilationContext と saved_var_map をモード別に管理
-        // context_active = true の場合（BoxCompilationContext mode）:
-        //   - clear() で完全独立化（各メソッドが汚染されない）
-        //   - swap は不要（累積バグの原因）
-        // context_active = false の場合（Legacy mode）:
-        //   - saved_var_map に退避して空から開始し、終了時に復元
-        let context_active = self.compilation_context.is_some();
-        let saved_var_map = if !context_active {
-            Some(std::mem::take(&mut self.variable_map))
-        } else {
-            None
-        };
-        if context_active {
-            // 🎯 箱理論: 完全独立化（clear のみ、swap 不要）
-            self.variable_map.clear();
-            self.value_origin_newbox.clear();
-            self.value_types.clear();
-        }
-
-        let signature = function_lowering::prepare_static_method_signature(
-            func_name,
-            &params,
-            &body,
-        );
-        let returns_value = !matches!(signature.return_type, MirType::Void);
-        let entry = self.block_gen.next();
-        let function = super::MirFunction::new(signature, entry);
-        let saved_function = self.current_function.take();
-        let saved_block = self.current_block.take();
-        self.current_function = Some(function);
-        self.current_block = Some(entry);
-        self.ensure_block_exists(entry)?;
-        // Allocate parameter ValueIds from function's own ID space (starting from %0)
-        // This ensures params are %0, %1, %2... as expected by verification and printing
-        // Also track parameter names for LoopForm PHI construction
-        self.function_param_names.clear();
-        if let Some(ref mut f) = self.current_function {
-            for p in &params {
-                let pid = f.next_value_id();  // Use function's own ID allocator, not global
-                f.params.push(pid);
-                self.variable_map.insert(p.clone(), pid);
-                self.function_param_names.insert(p.clone());
-            }
-        }
-        let program_ast = function_lowering::wrap_in_program(body);
-        let _last = self.build_expression(program_ast)?;
-        if !returns_value {
-            if let Some(ref mut f) = self.current_function {
-                if let Some(block) = f.get_block(self.current_block.unwrap()) {
-                    if !block.is_terminated() {
-                        let void_val = crate::mir::builder::emission::constant::emit_void(self);
-                        self.emit_instruction(MirInstruction::Return {
-                            value: Some(void_val),
-                        })?;
-                    }
-                }
-            }
-        }
-        if let Some(ref mut f) = self.current_function {
-            if returns_value
-                && matches!(f.signature.return_type, MirType::Void | MirType::Unknown)
-            {
-                let mut inferred: Option<MirType> = None;
-                'search: for (_bid, bb) in f.blocks.iter() {
-                    for inst in bb.instructions.iter() {
-                        if let MirInstruction::Return { value: Some(v) } = inst {
-                            if let Some(mt) = self.value_types.get(v).cloned() {
-                                inferred = Some(mt);
-                                break 'search;
-                            }
-                        }
-                    }
-                    if let Some(MirInstruction::Return { value: Some(v) }) = &bb.terminator {
-                        if let Some(mt) = self.value_types.get(v).cloned() {
-                            inferred = Some(mt);
-                            break;
-                        }
-                    }
-                }
-                if let Some(mt) = inferred {
-                    f.signature.return_type = mt;
-                }
-            }
-        }
-        let finalized = self.current_function.take().unwrap();
-        if let Some(ref mut module) = self.current_module {
-            module.add_function(finalized);
-        }
-        self.current_function = saved_function;
-        self.current_block = saved_block;
-
-        // 🎯 箱理論: モード別に状態を復元
-        if context_active {
-            // 🎯 BoxCompilationContext mode: clear のみ（次回も完全独立）
-            // swap は不要（累積バグを防ぐ）
-            self.variable_map.clear();
-            self.value_origin_newbox.clear();
-            self.value_types.clear();
-        } else if let Some(saved) = saved_var_map {
-            // 従来モード: Main.main 側の variable_map を元に戻す
-            self.variable_map = saved;
-        }
-
-        // Restore static box context
-        self.current_static_box = saved_static_ctx;
-
-        Ok(())
-    }
+    // 🎯 箱理論: lower_method_as_function と lower_static_method_as_function は
+    // calls/lowering.rs に移行済み（~200行削減）
 }
diff --git a/src/mir/builder/calls/lowering.rs b/src/mir/builder/calls/lowering.rs
new file mode 100644
index 00000000..2c47ded4
--- /dev/null
+++ b/src/mir/builder/calls/lowering.rs
@@ -0,0 +1,354 @@
+//! 🎯 箱理論: 関数lowering処理
+//!
+//! 責務:
+//! - static/instance method を MIR function に lowering
+//! - BoxCompilationContext による完全独立化
+//! - パラメータ・型情報の適切な管理
+
+use crate::ast::ASTNode;
+use crate::mir::builder::{MirBuilder, MirType, MirInstruction};
+use super::function_lowering;
+use std::collections::HashMap;
+
+/// 🎯 箱理論: Lowering Context（準備と復元）
+struct LoweringContext {
+    context_active: bool,
+    saved_var_map: Option<HashMap<String, super::super::ValueId>>,
+    saved_static_ctx: Option<String>,
+    saved_function: Option<super::super::MirFunction>,
+    saved_block: Option<super::super::BasicBlockId>,
+}
+
+impl MirBuilder {
+    /// 🎯 箱理論: Step 1 - Lowering Context準備
+    fn prepare_lowering_context(
+        &mut self,
+        func_name: &str,
+    ) -> LoweringContext {
+        // Static box context設定
+        let saved_static_ctx = self.current_static_box.clone();
+        if let Some(pos) = func_name.find('.') {
+            let box_name = &func_name[..pos];
+            if !box_name.is_empty() {
+                self.current_static_box = Some(box_name.to_string());
+            }
+        }
+
+        // BoxCompilationContext vs saved_var_map モード判定
+        let context_active = self.compilation_context.is_some();
+        let saved_var_map = if !context_active {
+            Some(std::mem::take(&mut self.variable_map))
+        } else {
+            None
+        };
+
+        // BoxCompilationContext mode: clear()で完全独立化
+        if context_active {
+            self.variable_map.clear();
+            self.value_origin_newbox.clear();
+            // value_types は clear しない（パラメータ型情報を保持）
+        }
+
+        LoweringContext {
+            context_active,
+            saved_var_map,
+            saved_static_ctx,
+            saved_function: None,
+            saved_block: None,
+        }
+    }
+
+    /// 🎯 箱理論: Step 2 - 関数スケルトン作成
+    fn create_function_skeleton(
+        &mut self,
+        func_name: String,
+        params: &[String],
+        body: &[ASTNode],
+        ctx: &mut LoweringContext,
+    ) -> Result<(), String> {
+        let signature = function_lowering::prepare_static_method_signature(
+            func_name,
+            params,
+            body,
+        );
+        let entry = self.block_gen.next();
+        let function = super::super::MirFunction::new(signature, entry);
+        
+        // 現在の関数・ブロックを保存
+        ctx.saved_function = self.current_function.take();
+        ctx.saved_block = self.current_block.take();
+        
+        // 新しい関数に切り替え
+        self.current_function = Some(function);
+        self.current_block = Some(entry);
+        self.ensure_block_exists(entry)?;
+        
+        Ok(())
+    }
+
+    /// 🎯 箱理論: Step 3 - パラメータ設定
+    fn setup_function_params(&mut self, params: &[String]) {
+        self.function_param_names.clear();
+        if let Some(ref mut f) = self.current_function {
+            for p in params {
+                let pid = f.next_value_id();
+                f.params.push(pid);
+                self.variable_map.insert(p.clone(), pid);
+                self.function_param_names.insert(p.clone());
+            }
+        }
+    }
+
+    /// 🎯 箱理論: Step 4 - 本体lowering
+    fn lower_function_body(&mut self, body: Vec<ASTNode>) -> Result<(), String> {
+        let program_ast = function_lowering::wrap_in_program(body);
+        let _last = self.build_expression(program_ast)?;
+        Ok(())
+    }
+
+    /// 🎯 箱理論: Step 5 - 関数finalize
+    fn finalize_function(&mut self, returns_value: bool) -> Result<(), String> {
+        // Void return追加（必要な場合）
+        if !returns_value {
+            if let Some(ref mut f) = self.current_function {
+                if let Some(block) = f.get_block(self.current_block.unwrap()) {
+                    if !block.is_terminated() {
+                        let void_val = crate::mir::builder::emission::constant::emit_void(self);
+                        self.emit_instruction(MirInstruction::Return {
+                            value: Some(void_val),
+                        })?;
+                    }
+                }
+            }
+        }
+
+        // 型推論
+        if let Some(ref mut f) = self.current_function {
+            if returns_value
+                && matches!(f.signature.return_type, MirType::Void | MirType::Unknown)
+            {
+                let mut inferred: Option<MirType> = None;
+                'search: for (_bid, bb) in f.blocks.iter() {
+                    for inst in bb.instructions.iter() {
+                        if let MirInstruction::Return { value: Some(v) } = inst {
+                            if let Some(mt) = self.value_types.get(v).cloned() {
+                                inferred = Some(mt);
+                                break 'search;
+                            }
+                        }
+                    }
+                    if let Some(MirInstruction::Return { value: Some(v) }) = &bb.terminator {
+                        if let Some(mt) = self.value_types.get(v).cloned() {
+                            inferred = Some(mt);
+                            break;
+                        }
+                    }
+                }
+                if let Some(mt) = inferred {
+                    f.signature.return_type = mt;
+                }
+            }
+        }
+
+        // Moduleに追加
+        let finalized = self.current_function.take().unwrap();
+        if let Some(ref mut module) = self.current_module {
+            module.add_function(finalized);
+        }
+
+        Ok(())
+    }
+
+    /// 🎯 箱理論: Step 6 - Context復元
+    fn restore_lowering_context(&mut self, ctx: LoweringContext) {
+        // 関数・ブロック復元
+        self.current_function = ctx.saved_function;
+        self.current_block = ctx.saved_block;
+
+        // モード別にcontext復元
+        if ctx.context_active {
+            // BoxCompilationContext mode: clear のみ（次回も完全独立）
+            self.variable_map.clear();
+            self.value_origin_newbox.clear();
+            // value_types は clear しない（パラメータ型情報を保持）
+        } else if let Some(saved) = ctx.saved_var_map {
+            // Legacy mode: Main.main 側の variable_map を元に戻す
+            self.variable_map = saved;
+        }
+
+        // Static box context復元
+        self.current_static_box = ctx.saved_static_ctx;
+    }
+
+    /// 🎯 箱理論: Step 2b - 関数スケルトン作成（instance method版）
+    fn create_method_skeleton(
+        &mut self,
+        func_name: String,
+        box_name: &str,
+        params: &[String],
+        body: &[ASTNode],
+        ctx: &mut LoweringContext,
+    ) -> Result<(), String> {
+        let signature = function_lowering::prepare_method_signature(
+            func_name,
+            box_name,
+            params,
+            body,
+        );
+        let entry = self.block_gen.next();
+        let function = super::super::MirFunction::new(signature, entry);
+
+        // 現在の関数・ブロックを保存
+        ctx.saved_function = self.current_function.take();
+        ctx.saved_block = self.current_block.take();
+
+        // 新しい関数に切り替え
+        self.current_function = Some(function);
+        self.current_block = Some(entry);
+        self.ensure_block_exists(entry)?;
+
+        Ok(())
+    }
+
+    /// 🎯 箱理論: Step 3b - パラメータ設定（instance method版: me + params）
+    fn setup_method_params(&mut self, box_name: &str, params: &[String]) {
+        if let Some(ref mut f) = self.current_function {
+            // First parameter is always 'me'
+            let me_id = f.next_value_id();
+            f.params.push(me_id);
+            self.variable_map.insert("me".to_string(), me_id);
+            self.value_origin_newbox.insert(me_id, box_name.to_string());
+
+            // Then regular parameters
+            for p in params {
+                let pid = f.next_value_id();
+                f.params.push(pid);
+                self.variable_map.insert(p.clone(), pid);
+            }
+        }
+    }
+
+    /// 🎯 箱理論: Step 4b - 本体lowering（instance method版: cf_block）
+    fn lower_method_body(&mut self, body: Vec<ASTNode>) -> Result<(), String> {
+        let _last = self.cf_block(body)?;
+        Ok(())
+    }
+
+    /// 🎯 箱理論: 統合エントリーポイント - static method lowering
+    pub(in crate::mir::builder) fn lower_static_method_as_function(
+        &mut self,
+        func_name: String,
+        params: Vec<String>,
+        body: Vec<ASTNode>,
+    ) -> Result<(), String> {
+        // Step 1: Context準備
+        let mut ctx = self.prepare_lowering_context(&func_name);
+
+        // Step 2: 関数スケルトン作成
+        self.create_function_skeleton(func_name, &params, &body, &mut ctx)?;
+
+        // Step 3: パラメータ設定
+        self.setup_function_params(&params);
+
+        // Step 4: 本体lowering
+        self.lower_function_body(body)?;
+
+        // Step 5: 関数finalize
+        let returns_value = if let Some(ref f) = self.current_function {
+            !matches!(f.signature.return_type, MirType::Void)
+        } else {
+            false
+        };
+        self.finalize_function(returns_value)?;
+
+        // Step 6: Context復元
+        self.restore_lowering_context(ctx);
+
+        Ok(())
+    }
+
+    /// 🎯 箱理論: 統合エントリーポイント - instance method lowering
+    pub(in crate::mir::builder) fn lower_method_as_function(
+        &mut self,
+        func_name: String,
+        box_name: String,
+        params: Vec<String>,
+        body: Vec<ASTNode>,
+    ) -> Result<(), String> {
+        // Step 1: Context準備（instance methodでは不要だがAPI統一のため）
+        let mut ctx = LoweringContext {
+            context_active: false,
+            saved_var_map: Some(std::mem::take(&mut self.variable_map)),
+            saved_static_ctx: None,
+            saved_function: None,
+            saved_block: None,
+        };
+
+        // Step 2b: 関数スケルトン作成（method版）
+        self.create_method_skeleton(func_name, &box_name, &params, &body, &mut ctx)?;
+
+        // Step 3b: パラメータ設定（me + params）
+        self.setup_method_params(&box_name, &params);
+
+        // Step 4b: 本体lowering（cf_block版）
+        self.lower_method_body(body)?;
+
+        // Step 5: 関数finalize
+        let returns_value = if let Some(ref f) = self.current_function {
+            !matches!(f.signature.return_type, MirType::Void)
+        } else {
+            false
+        };
+
+        // Void return追加（必要な場合）
+        if !returns_value && !self.is_current_block_terminated() {
+            let void_val = crate::mir::builder::emission::constant::emit_void(self);
+            self.emit_instruction(MirInstruction::Return {
+                value: Some(void_val),
+            })?;
+        }
+
+        // 型推論（Step 5の一部として）
+        if let Some(ref mut f) = self.current_function {
+            if returns_value
+                && matches!(f.signature.return_type, MirType::Void | MirType::Unknown)
+            {
+                let mut inferred: Option<MirType> = None;
+                'search: for (_bid, bb) in f.blocks.iter() {
+                    for inst in bb.instructions.iter() {
+                        if let MirInstruction::Return { value: Some(v) } = inst {
+                            if let Some(mt) = self.value_types.get(v).cloned() {
+                                inferred = Some(mt);
+                                break 'search;
+                            }
+                        }
+                    }
+                    if let Some(MirInstruction::Return { value: Some(v) }) = &bb.terminator {
+                        if let Some(mt) = self.value_types.get(v).cloned() {
+                            inferred = Some(mt);
+                            break;
+                        }
+                    }
+                }
+                if let Some(mt) = inferred {
+                    f.signature.return_type = mt;
+                }
+            }
+        }
+
+        // Moduleに追加
+        let finalized_function = self.current_function.take().unwrap();
+        if let Some(ref mut module) = self.current_module {
+            module.add_function(finalized_function);
+        }
+
+        // Step 6: Context復元（simple version）
+        self.current_function = ctx.saved_function;
+        self.current_block = ctx.saved_block;
+        if let Some(saved) = ctx.saved_var_map {
+            self.variable_map = saved;
+        }
+
+        Ok(())
+    }
+}
diff --git a/src/mir/builder/calls/mod.rs b/src/mir/builder/calls/mod.rs
index 3061d27f..2c3c1f58 100644
--- a/src/mir/builder/calls/mod.rs
+++ b/src/mir/builder/calls/mod.rs
@@ -1,30 +1,27 @@
-/*!
- * Call System Module Organization
- *
- * Refactored from monolithic builder_calls.rs (879 lines)
- * Split into focused modules following Single Responsibility Principle
- */
+//! 🎯 箱理論: Call系処理のモジュール分離
+//!
+//! 責務別に明確に分離された「箱」の集合：
+//! - lowering: 関数lowering（static/instance method → MIR function）
+//! - utils: ユーティリティ（resolve/parse/extract）
+//! - emit: Call命令発行（統一Call/Legacy Call） [TODO]
+//! - build: Call構築（function call/method call） [TODO]
 
-// Core types
+// Existing modules (already implemented elsewhere)
+pub mod annotation;
 pub mod call_target;
-
-// Resolution system
-pub mod method_resolution;
-
-// External calls
+pub mod call_unified;
 pub mod extern_calls;
-
-// Special handlers
+pub mod function_lowering;
+pub mod method_resolution;
 pub mod special_handlers;
 
-// Function lowering
-pub mod function_lowering;
+// New refactored modules
+pub mod lowering;
+pub mod utils;
+// pub mod emit;    // TODO: To be created
+// pub mod build;   // TODO: To be created
 
-// Unified call system
-pub mod call_unified;
-
-// Call result annotation
-pub mod annotation;
-
-// Re-exports were removed to reduce unused-import warnings.
-// Use module-qualified paths (e.g., special_handlers::parse_type_name_to_mir) instead.
+// Re-export public interfaces
+pub use call_target::CallTarget;
+pub use lowering::*;
+pub use utils::*;
diff --git a/src/mir/builder/calls/utils.rs b/src/mir/builder/calls/utils.rs
new file mode 100644
index 00000000..638cb611
--- /dev/null
+++ b/src/mir/builder/calls/utils.rs
@@ -0,0 +1,45 @@
+//! 🎯 箱理論: Call処理のユーティリティ関数群
+//!
+//! 責務:
+//! - 型名パース（parse_type_name_to_mir）
+//! - 文字列リテラル抽出（extract_string_literal）
+//! - Call結果アノテーション（annotate_call_result_from_func_name）
+//! - Call target解決（resolve_call_target）
+
+use crate::ast::ASTNode;
+use crate::mir::builder::{MirBuilder, MirType, ValueId};
+
+/// Map a user-facing type name to MIR type
+pub fn parse_type_name_to_mir(name: &str) -> MirType {
+    super::special_handlers::parse_type_name_to_mir(name)
+}
+
+/// Extract string literal from AST node if possible
+pub fn extract_string_literal(node: &ASTNode) -> Option<String> {
+    super::special_handlers::extract_string_literal(node)
+}
+
+impl MirBuilder {
+    /// Annotate a call result `dst` with the return type and origin if the callee
+    /// is a known user/static function in the current module.
+    pub(in crate::mir::builder) fn annotate_call_result_from_func_name<S: AsRef<str>>(
+        &mut self,
+        dst: ValueId,
+        func_name: S,
+    ) {
+        super::annotation::annotate_call_result_from_func_name(self, dst, func_name)
+    }
+
+    /// Resolve function call target to type-safe Callee
+    /// Implements the core logic of compile-time function resolution
+    pub(in crate::mir::builder) fn resolve_call_target(
+        &self,
+        name: &str,
+    ) -> Result<crate::mir::definitions::call_unified::Callee, String> {
+        super::method_resolution::resolve_call_target(
+            name,
+            &self.current_static_box,
+            &self.variable_map,
+        )
+    }
+}
diff --git a/src/mir/loop_api.rs b/src/mir/loop_api.rs
index c5e3fa35..e53d26a1 100644
--- a/src/mir/loop_api.rs
+++ b/src/mir/loop_api.rs
@@ -96,7 +96,9 @@ impl LoopBuilderApi for super::builder::MirBuilder {
         super::builder::MirBuilder::emit_instruction(self, inst)
     }
     fn new_value(&mut self) -> ValueId {
-        self.value_gen.next()
+        // Use function-local allocator to avoid colliding with existing
+        // ValueIds in the current function.
+        self.next_value_id()
     }
 
     fn add_predecessor(&mut self, block: BasicBlockId, pred: BasicBlockId) -> Result<(), String> {
diff --git a/src/mir/loop_builder.rs b/src/mir/loop_builder.rs
index fe3723dc..b35a4d78 100644
--- a/src/mir/loop_builder.rs
+++ b/src/mir/loop_builder.rs
@@ -653,7 +653,9 @@ impl<'a> LoopBuilder<'a> {
     }
 
     fn new_value(&mut self) -> ValueId {
-        self.parent_builder.value_gen.next()
+        // Use function-local allocator via MirBuilder helper to keep
+        // ValueId ranges consistent within the current function.
+        self.parent_builder.next_value_id()
     }
 
     fn set_current_block(&mut self, block_id: BasicBlockId) -> Result<(), String> {
diff --git a/src/tests/mir_stage1_using_resolver_verify.rs b/src/tests/mir_stage1_using_resolver_verify.rs
index ef026ba1..46272e8e 100644
--- a/src/tests/mir_stage1_using_resolver_verify.rs
+++ b/src/tests/mir_stage1_using_resolver_verify.rs
@@ -2,10 +2,16 @@ use crate::ast::ASTNode;
 use crate::mir::{MirCompiler, MirVerifier};
 use crate::parser::NyashParser;
 
+fn ensure_stage3_env() {
+    std::env::set_var("NYASH_PARSER_STAGE3", "1");
+    std::env::set_var("NYASH_PARSER_ALLOW_SEMICOLON", "1");
+}
+
 /// Minimal Stage‑1 using resolver harness resembling Stage1UsingResolverBox.resolve_for_source.
 /// Focuses on loops over ArrayBox/MapBox and JSON scanning, without FileBox/@ sugar.
 #[test]
 fn mir_stage1_using_resolver_min_fragment_verifies() {
+    ensure_stage3_env();
     let src = r#"
 using lang.compiler.parser.scan.parser_common_utils_box as ParserCommonUtilsBox
 using selfhost.shared.json.utils.json_frag as JsonFragBox
@@ -71,6 +77,7 @@ static box Stage1UsingResolverMini {
 /// Verify MIR/SSA for ParserBox.parse_program2 in isolation by compiling a small wrapper.
 #[test]
 fn mir_parserbox_parse_program2_harness_parses_minimal_source() {
+    ensure_stage3_env();
     // Minimal wrapper that brings ParserBox into scope and calls parse_program2.
     let src = r#"
 using lang.compiler.parser.parser_box as ParserBox
diff --git a/src/tests/mir_stageb_like_args_length.rs b/src/tests/mir_stageb_like_args_length.rs
index b6c3f33c..5af09193 100644
--- a/src/tests/mir_stageb_like_args_length.rs
+++ b/src/tests/mir_stageb_like_args_length.rs
@@ -1,4 +1,10 @@
 use crate::parser::NyashParser;
+use crate::mir::MirPrinter;
+
+fn ensure_stage3_env() {
+    std::env::set_var("NYASH_PARSER_STAGE3", "1");
+    std::env::set_var("NYASH_PARSER_ALLOW_SEMICOLON", "1");
+}
 use crate::ast::ASTNode;
 use crate::mir::{MirCompiler, MirVerifier};
 
@@ -15,6 +21,7 @@ use crate::mir::{MirCompiler, MirVerifier};
 /// を Rust MirBuilder で MIR 化し、SSA/PHI が破綻していないことを検証する。
 #[test]
 fn mir_stageb_like_args_length_verifies() {
+    ensure_stage3_env();
     let src = r#"
 static box StageBArgsBox {
   method resolve_src(args) {
@@ -36,6 +43,10 @@ static box StageBArgsBox {
     // Verify MIR SSA/PHI invariants
     let mut verifier = MirVerifier::new();
     if let Err(errors) = verifier.verify_module(&cr.module) {
+        if std::env::var("NYASH_MIR_TEST_DUMP").ok().as_deref() == Some("1") {
+            let dump = MirPrinter::new().print_module(&cr.module);
+            eprintln!("----- MIR DUMP (StageBArgsBox.resolve_src) -----\n{}", dump);
+        }
         for e in &errors {
             eprintln!("[mir-verify] {}", e);
         }
@@ -61,6 +72,7 @@ static box StageBArgsBox {
 /// を Rust MirBuilder で MIR 化し、SSA/PHI が破綻していないことを検証する。
 #[test]
 fn mir_stageb_like_if_args_length_loop_verifies() {
+    ensure_stage3_env();
     let src = r#"
 static box StageBArgsBox {
   method process(args) {
@@ -84,6 +96,10 @@ static box StageBArgsBox {
 
     let mut verifier = MirVerifier::new();
     if let Err(errors) = verifier.verify_module(&cr.module) {
+        if std::env::var("NYASH_MIR_TEST_DUMP").ok().as_deref() == Some("1") {
+            let dump = MirPrinter::new().print_module(&cr.module);
+            eprintln!("----- MIR DUMP (StageBArgsBox.process if+loop) -----\n{}", dump);
+        }
         for e in &errors {
             eprintln!("[mir-verify] {}", e);
         }
@@ -107,6 +123,7 @@ static box StageBArgsBox {
 /// }
 #[test]
 fn mir_stageb_like_nested_if_loop_verifies() {
+    ensure_stage3_env();
     let src = r#"
 static box TestNested {
   method complex(data) {
@@ -135,6 +152,10 @@ static box TestNested {
 
     let mut verifier = MirVerifier::new();
     if let Err(errors) = verifier.verify_module(&cr.module) {
+        if std::env::var("NYASH_MIR_TEST_DUMP").ok().as_deref() == Some("1") {
+            let dump = MirPrinter::new().print_module(&cr.module);
+            eprintln!("----- MIR DUMP (TestNested.complex nested if+loop) -----\n{}", dump);
+        }
         for e in &errors {
             eprintln!("[mir-verify] {}", e);
         }
@@ -151,6 +172,7 @@ static box TestNested {
 /// }
 #[test]
 fn mir_stageb_like_loop_cond_uses_length_verifies() {
+    ensure_stage3_env();
     let src = r#"
 static box StageBArgsBox {
   method process(args) {
@@ -172,6 +194,10 @@ static box StageBArgsBox {
 
     let mut verifier = MirVerifier::new();
     if let Err(errors) = verifier.verify_module(&cr.module) {
+        if std::env::var("NYASH_MIR_TEST_DUMP").ok().as_deref() == Some("1") {
+            let dump = MirPrinter::new().print_module(&cr.module);
+            eprintln!("----- MIR DUMP (StageBArgsBox.process loop cond uses length) -----\n{}", dump);
+        }
         for e in &errors {
             eprintln!("[mir-verify] {}", e);
         }
@@ -188,6 +214,7 @@ static box StageBArgsBox {
 /// }
 #[test]
 fn mir_stageb_like_conditional_and_loop_length_verifies() {
+    ensure_stage3_env();
     let src = r#"
 static box TestNested2 {
   method walk(data) {
@@ -209,6 +236,10 @@ static box TestNested2 {
 
     let mut verifier = MirVerifier::new();
     if let Err(errors) = verifier.verify_module(&cr.module) {
+        if std::env::var("NYASH_MIR_TEST_DUMP").ok().as_deref() == Some("1") {
+            let dump = MirPrinter::new().print_module(&cr.module);
+            eprintln!("----- MIR DUMP (TestNested2.walk conditional+loop length) -----\n{}", dump);
+        }
         for e in &errors {
             eprintln!("[mir-verify] {}", e);
         }
@@ -221,6 +252,7 @@ static box TestNested2 {
 /// - 文字列内/エスケープなどの分岐を含むが、ここでは最小限の骨格のみを再現。
 #[test]
 fn mir_jsonscanbox_like_seek_array_end_verifies() {
+    ensure_stage3_env();
     let src = r#"
 using selfhost.shared.json.core.string_scan as StringScanBox
 
@@ -252,6 +284,10 @@ static box JsonScanBoxMini {
 
     let mut verifier = MirVerifier::new();
     if let Err(errors) = verifier.verify_module(&cr.module) {
+        if std::env::var("NYASH_MIR_TEST_DUMP").ok().as_deref() == Some("1") {
+            let dump = MirPrinter::new().print_module(&cr.module);
+            eprintln!("----- MIR DUMP (JsonScanBoxMini.seek_array_end) -----\n{}", dump);
+        }
         for e in &errors {
             eprintln!("[mir-verify] {}", e);
         }
diff --git a/src/tests/mir_stageb_loop_break_continue.rs b/src/tests/mir_stageb_loop_break_continue.rs
new file mode 100644
index 00000000..ce877411
--- /dev/null
+++ b/src/tests/mir_stageb_loop_break_continue.rs
@@ -0,0 +1,141 @@
+use crate::ast::ASTNode;
+use crate::mir::{MirCompiler, MirPrinter, MirVerifier};
+use crate::parser::NyashParser;
+
+fn ensure_stage3_env() {
+    std::env::set_var("NYASH_PARSER_STAGE3", "1");
+    std::env::set_var("NYASH_PARSER_ALLOW_SEMICOLON", "1");
+}
+
+/// Stage‑B 風: loop + break/continue + ArrayBox.length/get
+///
+/// static box LoopBreakContinueBox {
+///   method sum_positive_until_null(arr) {
+///     if arr == null { return 0 }
+///     local i = 0
+///     local acc = 0
+///     loop (i < arr.length()) {
+///       local v = arr.get(i)
+///       if v == null { break }
+///       if v < 0 {
+///         i = i + 1
+///         continue
+///       }
+///       acc = acc + v
+///       i = i + 1
+///     }
+///     return acc
+///   }
+/// }
+#[test]
+fn mir_stageb_loop_break_continue_verifies() {
+    ensure_stage3_env();
+    let src = r#"
+static box LoopBreakContinueBox {
+  method sum_positive_until_null(arr) {
+    if arr == null { return 0 }
+    local i = 0
+    local acc = 0
+    loop (i < arr.length()) {
+      local v = arr.get(i)
+      if v == null { break }
+      if v < 0 {
+        i = i + 1
+        continue
+      }
+      acc = acc + v
+      i = i + 1
+    }
+    return acc
+  }
+}
+"#;
+
+    let ast: ASTNode = NyashParser::parse_from_string(src).expect("parse ok");
+    let mut mc = MirCompiler::with_options(false);
+    let cr = mc.compile(ast).expect("compile");
+
+    let mut verifier = MirVerifier::new();
+    if let Err(errors) = verifier.verify_module(&cr.module) {
+        if std::env::var("NYASH_MIR_TEST_DUMP").ok().as_deref() == Some("1") {
+            let dump = MirPrinter::new().print_module(&cr.module);
+            eprintln!("----- MIR DUMP (LoopBreakContinueBox.sum_positive_until_null) -----\n{}", dump);
+        }
+        for e in &errors {
+            eprintln!("[mir-verify] {}", e);
+        }
+        panic!("MIR verification failed for StageB-like loop+break/continue pattern");
+    }
+}
+
+/// Stage‑B 風: 入れ子ループ + break/continue + length/get
+///
+/// static box LoopNestedBreakBox {
+///   method nested_walk(arr) {
+///     if arr == null { return 0 }
+///     local i = 0
+///     local total = 0
+///     loop (i < arr.length()) {
+///       local inner = arr.get(i)
+///       if inner == null {
+///         i = i + 1
+///         continue
+///       }
+///       local j = 0
+///       loop (j < inner.length()) {
+///         local v = inner.get(j)
+///         if v == null { break }
+///         total = total + v
+///         j = j + 1
+///       }
+///       i = i + 1
+///     }
+///     return total
+///   }
+/// }
+#[test]
+fn mir_stageb_nested_loop_break_continue_verifies() {
+    ensure_stage3_env();
+    let src = r#"
+static box LoopNestedBreakBox {
+  method nested_walk(arr) {
+    if arr == null { return 0 }
+    local i = 0
+    local total = 0
+    loop (i < arr.length()) {
+      local inner = arr.get(i)
+      if inner == null {
+        i = i + 1
+        continue
+      }
+      local j = 0
+      loop (j < inner.length()) {
+        local v = inner.get(j)
+        if v == null { break }
+        total = total + v
+        j = j + 1
+      }
+      i = i + 1
+    }
+    return total
+  }
+}
+"#;
+
+    let ast: ASTNode = NyashParser::parse_from_string(src).expect("parse ok");
+    let mut mc = MirCompiler::with_options(false);
+    let cr = mc.compile(ast).expect("compile");
+
+    let mut verifier = MirVerifier::new();
+    if let Err(errors) = verifier.verify_module(&cr.module) {
+        if std::env::var("NYASH_MIR_TEST_DUMP").ok().as_deref() == Some("1") {
+            let dump = MirPrinter::new().print_module(&cr.module);
+            eprintln!("----- MIR DUMP (LoopNestedBreakBox.nested_walk) -----\n{}", dump);
+        }
+        for e in &errors {
+            eprintln!("[mir-verify] {}", e);
+        }
+        panic!("MIR verification failed for StageB-like nested loop+break/continue pattern");
+    }
+}
+
diff --git a/src/tests/mod.rs b/src/tests/mod.rs
index 537b72a7..c654a3db 100644
--- a/src/tests/mod.rs
+++ b/src/tests/mod.rs
@@ -7,6 +7,7 @@ pub mod identical_exec_collections;
 pub mod identical_exec_instance;
 pub mod identical_exec_string;
 pub mod mir_stageb_like_args_length;
+pub mod mir_stageb_loop_break_continue;
 pub mod mir_stage1_using_resolver_verify;
 pub mod mir_vm_poc;
 pub mod nyash_abi_basic;