next.js/packages/next-env/tsconfig.json

{
  "compilerOptions": {
    "target": "es2015",
    "moduleResolution": "node",
    "strict": true,
    "resolveJsonModule": true,
    "esModuleInterop": true,
    "skipLibCheck": false
  },
  "include": ["**/*.ts"],
  "exclude": ["node_modules", "dist"]
}