Q1. Did you become a taxable business operator through Invoice registration?
    AND is your taxable sales in the base period 10 million yen or less?
├── Yes → 20% Special Provision is applicable → Proceed to Q2
└── No → Proceed to Q3

Q2. Will you apply the 20% Special Provision?
├── Yes → Calculate using 20% Special Provision
└── No → Proceed to Q3 (You can choose the more favorable option between Simplified Taxation and Standard Taxation)

Q3. Have you submitted the Simplified Taxation System Selection Notification,
    AND is your taxable sales in the base period 50 million yen or less?
├── Yes → Calculate using Simplified Taxation
└── No → Calculate using Standard Taxation

shinkoku tax calc-consumption --input consumption_input.json

{
  "fiscal_year": 2025,
  "method": "special_20pct",
  "taxable_sales_10": 5500000,
  "taxable_sales_8": 0,
  "taxable_purchases_10": 0,
  "taxable_purchases_8": 0,
  "simplified_business_type": null,
  "interim_payment": 0
}

1. Tax base = Tax-inclusive sales × 100/110 (for 10% rate) or × 100/108 (for 8% rate)
   → Round down amounts less than 1,000 yen (National Tax Act Article 118)

2. Consumption tax amount (national tax) = Tax base × 7.8% (10% portion) + Tax base × 6.24% (8% portion)

3. Net tax amount = Consumption tax amount × 20%
   → Round down amounts less than 100 yen (National Tax Act Article 119)

4. Local consumption tax = Net tax amount × 22/78
   → Round down amounts less than 100 yen

1. Tax base = Tax-inclusive sales × 100/110 (for 10% rate) or × 100/108 (for 8% rate)
   → Round down amounts less than 1,000 yen (National Tax Act Article 118)

2. Consumption tax amount (national tax) = Tax base × 7.8% (10% portion) + Tax base × 6.24% (8% portion)

3. Deductible purchase tax amount = Consumption tax amount × Deemed Purchase Ratio

4. Net tax amount = Consumption tax amount − Deductible purchase tax amount
   → Round down amounts less than 100 yen (National Tax Act Article 119)

5. Local consumption tax = Net tax amount × 22/78
   → Round down amounts less than 100 yen

1. Tax base = Tax-inclusive sales × 100/110 (for 10% rate) or × 100/108 (for 8% rate)
   → Round down amounts less than 1,000 yen (National Tax Act Article 118)

2. Consumption tax amount on taxable sales (national tax):
    Standard rate portion: Tax base × 78/1000 (=7.8%)
    Reduced rate portion: Tax base × 624/10000 (=6.24%)

3. Consumption tax amount on taxable purchases (national tax):
    Standard rate portion: Tax-inclusive purchase amount × 78/1100 (=7.8/110)
    Reduced rate portion: Tax-inclusive purchase amount × 624/10800 (=6.24/108)

4. Net tax amount = Consumption tax on sales − Consumption tax on purchases
   If positive → Round down amounts less than 100 yen (National Tax Act Article 119)
   If negative → Refundable tax amount for insufficient deduction (no rounding)

5. Local consumption tax = Net tax amount × 22/78
   → Round down amounts less than 100 yen

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Consumption Tax Filing Method Comparison
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

| Method | Tax Payable | Notes |
|------|---------|------|
| 20% Special Provision | ¥○○,○○○ | No notification required |
| Simplified Taxation | ¥○○,○○○ | Notification required |
| Standard Taxation | ¥○○,○○○ | Invoice preservation required |

→ Most favorable method: [Method Name] (Difference: ¥○○,○○○)

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Consumption Tax Calculation Results (FY ○ Reiwa)
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

■ Basic Information
  Filing Method:           [20% Special Provision / Simplified Taxation / Standard Taxation]
  Tax Period:           January 1 to December 31, Reiwa ○

■ Taxable Sales
  Standard Rate (10%) Applicable:  ¥○,○○○,○○○
  Reduced Rate (8%) Applicable:    ¥○○○,○○○
  Total Taxable Sales:     ¥○,○○○,○○○

■ Consumption Tax Amount
  Consumption Tax on Taxable Sales:     ¥○○○,○○○
  Deductible Purchase Tax Amount:           ¥○○○,○○○
  Net Tax Amount:                   ¥○○○,○○○
  Interim Tax Payment:                     ¥0
  -----------------------------------------
  Consumption Tax Payable:           ¥○○○,○○○
  Local Consumption Tax Payable:        ¥○○,○○○
  Total Tax Payable:               ¥○○○,○○○

■ Next Steps:
  → Enter into the final return preparation section using /e-tax (Claude in Chrome)
  → Prepare for submission using /submit
  → Consumption tax payment deadline: March 31, Reiwa ○
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---
step: 8
skill: consumption-tax
status: completed
completed_at: "{Current Date YYYY-MM-DD}"
fiscal_year: {tax_year}
---

If consumption tax filing is not required (tax-exempt business operator), set status to `skipped` and describe content as "Filing not required as tax-exempt business operator".