Q1. Are you a salary earner?
├── Yes → Go to Q2
└── No → Go to Q5

Q2. Does your salary income exceed 20 million yen?
├── Yes → 【Tax return required】(Income Tax Act Article 121 Paragraph 1)
└── No → Go to Q3

Q3. Do you receive salary from 2 or more payers?
├── Yes → Confirm if income from non-primary payers exceeds 200,000 yen → Go to Q4
└── No → Go to Q4

Q4. Do you have income other than salary/retirement income exceeding 200,000 yen?
├── Yes → 【Tax return required】(Income Tax Act Article 121 Paragraph 1 Item 2)
└── No → Go to Q6

Q5. Do you have business income/rental income, etc.?
├── Yes → Does the income amount exceed the sum of basic deduction + income deduction?
│   ├── Yes → 【Tax return required】
│   └── No → 【Tax return not required】(though a return may be filed for loss carry-over)
└── No → Judge based on total of all income types

Q6. Do you fall under any of the following?
- Want to claim medical expense deduction
- Do not use/cannot use the one-stop special measure for hometown tax donations
- First year of housing loan deduction
- Want to claim casualty loss deduction
- Have unclaimed deductions from year-end adjustment
├── Yes → 【Recommended to file a tax return (refund claim)】
└── No → 【Tax return not required】

Q1. Do you have business income (sales)?
├── No → 【Consumption tax return not required】
└── Yes → Go to Q2

Q2. Did taxable sales in the base period (2 years prior: Reiwa 5) exceed 10 million yen?
├── Yes → 【Taxable business operator】→ Consumption tax return required
└── No → Go to Q3

Q3. Did taxable sales or salary payments in the specific period (January-June of the previous year: Reiwa 6 January-June) exceed 10 million yen?
├── Yes → 【Taxable business operator】→ Consumption tax return required
└── No → Go to Q4

Q4. Are you a qualified invoice issuer (invoice registered)?
├── Yes → 【Taxable business operator (due to invoice registration)】→ Consumption tax return required
│         → Confirm applicability of the 20% special measure (transitional measure until September 30, Reiwa 8)
└── No → 【Tax-exempt business operator】→ Consumption tax return not required

Q1. Do you meet the requirements for the 20% special measure?
    (Became a taxable business operator via invoice registration, and taxable sales in the base period are 10 million yen or less)
├── Yes → The 20% special measure is often the most advantageous. Propose comparison with simplified taxation/regular taxation
└── No → Go to Q2

Q2. Did taxable sales in the base period exceed 50 million yen, and have you filed a notification for simplified taxation?
├── Yes → File using simplified taxation
└── No → File using regular taxation

Q1. Will you file an income tax return?
├── Yes → No resident tax return required (income tax return data is sent to the municipality)
└── No → Go to Q2

Q2. Do you have only salary income and completed year-end adjustment?
├── Yes → Go to Q3
└── No → 【Resident tax return required】

Q3. Do you have income other than salary? (including amounts below 200,000 yen)
├── Yes → 【Resident tax return required】(even if no income tax return is required)
└── No → No resident tax return required (salary payment report has been submitted)

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Tax Filing Requirement & Type Judgment Results
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■ Income Tax Return: [Required / Not Required / Recommended Refund Claim]
  Basis: [Applicable Law / Reason]

■ Separate Taxation: Not Covered (if applicable, guided to consult a tax accountant)

■ Consumption Tax Return: [Required / Not Required]
  Taxable Business Operator Classification: [Taxable / Tax-Exempt]
  Filing Method: [20% Special Measure / Simplified Taxation / Regular Taxation]

■ Resident Tax Return: [Not Required (covered by income tax return) / Required Separately]

■ Shinkoku Support Status:
  Support Level: [Full / Partial / Out]
  [If Partial/Out: Describe unsupported items and solutions]

■ Next Steps:
  → Confirm required documents using the gather skill
  → [Other Recommended Actions]
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---
step: 2
skill: assess
status: completed
completed_at: "{Current Date YYYY-MM-DD}"
fiscal_year: {tax_year}
---

undefined