A Quantum Gauge Theory of Time (QGT): Integrated Foundations from a Noetherian Balance

This work asks whether temporal order, observability, and the local structure of physical law can be obtained without presupposing time, a metric, particle content, or an external observer. Starting from a non-vanishing conserved whole, represented premetrically by a closed current, and working within a declared class of elementary realisations, the construction derives a compact recurrence, a self-conjugate Majorana carrier, reciprocal symplectic transport, and a finite non-invertible projective access of rank five. The finite access induces an observable quotient with Hilbert distinguishability, separates readable and retained sectors, and yields an exact Schur–Feshbach return of the unread sector. From the same structure follow induced metric operators, causal ordering, quotient symmetries, matter as dressed poles of reduced propagation, and conditions for the composition of local readings. The paper establishes the local finite QGT cell and its boundary quantum kinematics. It does not claim a complete interacting continuum, an all-order ultraviolet closure, or numerical predictions. All additional hypotheses and falsifiers are stated explicitly.