Excellent Electronic Bookkeeping Compliance Diagnosis

A skill to prepare for tax audits or diagnose whether the requirements for excellent electronic books are met. Automatically checks whether shinkoku's book data meets the requirements based on Article 5, Paragraph 5 of the Enforcement Regulations of the Electronic Bookkeeping Preservation Act (Requirements for Excellent Electronic Books).

Prerequisite Knowledge

Detailed requirements of the Electronic Bookkeeping Law:
```
skills/tax-advisor/reference/electronic-bookkeeping.md
```
System overview document:
```
docs/system-overview.md
```

Step 0: Prerequisite Confirmation

Confirm the following with the user:

DB Path: Path to the database file to use for
```
--db-path
```
Target Fiscal Year: Fiscal year to use for
```
--fiscal-year
```
Notification Submission Status: Whether the "Notification Concerning the Preservation of National Tax-Related Books via Electronic Records, etc." has been submitted to the competent tax office

Regarding Notification: To apply the preservation of excellent electronic books, prior submission of the notification is required. If applying for Reiwa 9, the notification must be submitted by the end of Reiwa 8. The notification form can be downloaded from the National Tax Agency website.

Step 1: Automatic Diagnosis & Summary Output

Execute the following commands to diagnose the system's compliance status. Present the results to the user in table format.

Check Items and Execution Commands

#	Requirement	Regulation	Check Method
G1	Availability of system-related documents	Article 2, Paragraph 2, Item 1 of the Enforcement Regulations	Verify the existence of the `docs/system-overview.md` file
G2	Ensuring readability	Article 2, Paragraph 2, Item 2 of the Enforcement Regulations	Execute `shinkoku ledger trial-balance --db-path <db> --fiscal-year <year>` and confirm normal output
G3	Download support	Article 2, Paragraph 2, Item 3 of the Enforcement Regulations	Execute `shinkoku ledger search --db-path <db> --input <params> --format csv` and confirm CSV output
G4	Correction/deletion history	Article 5, Paragraph 5, Item 1(a) of the Enforcement Regulations	Execute `shinkoku ledger audit-log --db-path <db>` and confirm the table function works
G5	Ensuring interrelatedness	Article 5, Paragraph 5, Item 1(b) of the Enforcement Regulations	Execute `shinkoku ledger general-ledger --db-path <db> --fiscal-year <year> --account-code <code>` and confirm the relationship between journals and general ledgers
G6	Counterparty search	Article 5, Paragraph 5, Item 1(c) of the Enforcement Regulations	Execute a search using the `counterparty_contains` parameter
G7	Range search by date/amount	Article 5, Paragraph 5, Item 1(c) of the Enforcement Regulations	Execute a search using the `date_from` / `date_to` / `amount_min` / `amount_max` parameters
G8	Combined search	Article 5, Paragraph 5, Item 1(c) of the Enforcement Regulations	Execute a combined search of date + counterparty + amount

Diagnosis Procedure

G1: Verify the existence of
```
docs/system-overview.md
```

G2: Generate a trial balance

bash

shinkoku ledger trial-balance --db-path <db> --fiscal-year <year>

G3: Output journals in CSV format

bash

shinkoku ledger search --db-path <db> --input <params> --format csv

(Specify

{"fiscal_year": <year>, "limit": 5}

for params)

G4: Obtain audit logs

bash

shinkoku ledger audit-log --db-path <db>

G5: Output the general ledger for any account (use an account with existing journals)

bash

shinkoku ledger general-ledger --db-path <db> --fiscal-year <year> --account-code <code>

G6-G8: Test search functions

bash

# G6: Counterparty search
shinkoku ledger search --db-path <db> --input <params>
# params: {"fiscal_year": <year>, "counterparty_contains": "<part of counterparty name>"}

# G7: Range search
# params: {"fiscal_year": <year>, "date_from": "<start date>", "date_to": "<end date>", "amount_min": 1, "amount_max": 1000000}

# G8: Combined search
# params: {"fiscal_year": <year>, "date_from": "...", "counterparty_contains": "...", "amount_min": 1}

Summary Output Format

Present the diagnosis results in the following table format:

## Excellent Electronic Bookkeeping Compliance Diagnosis Results

| # | Requirement | Regulation | Result | Remarks |
|---|-------------|------------|--------|---------|
| G1 | System-related documents | Article 2, Paragraph 2, Item 1 of the Enforcement Regulations | ✓ / ✗ | ... |
| G2 | Readability | Article 2, Paragraph 2, Item 2 of the Enforcement Regulations | ✓ / ✗ | ... |
| G3 | Download support | Article 2, Paragraph 2, Item 3 of the Enforcement Regulations | ✓ / ✗ | ... |
| G4 | Correction/deletion history | Article 5, Paragraph 5, Item 1(a) of the Enforcement Regulations | ✓ / ✗ | ... |
| G5 | Interrelatedness | Article 5, Paragraph 5, Item 1(b) of the Enforcement Regulations | ✓ / ✗ | ... |
| G6 | Counterparty search | Article 5, Paragraph 5, Item 1(c) of the Enforcement Regulations | ✓ / ✗ | ... |
| G7 | Range search | Article 5, Paragraph 5, Item 1(c) of the Enforcement Regulations | ✓ / ✗ | ... |
| G8 | Combined search | Article 5, Paragraph 5, Item 1(c) of the Enforcement Regulations | ✓ / ✗ | ... |

If there are non-compliant items, guide the user on how to address them.

Step 2: Evidence Output (Optional)

Execute this if the user requests "Check details" or "Output evidence".

(a) Book Output

Output each book using the following commands and present them to the user in table format:

bash

# Trial balance
shinkoku ledger trial-balance --db-path <db> --fiscal-year <year>

# Profit and loss statement
shinkoku ledger pl --db-path <db> --fiscal-year <year>

# Balance sheet
shinkoku ledger bs --db-path <db> --fiscal-year <year>

# General ledger (main accounts)
shinkoku ledger general-ledger --db-path <db> --fiscal-year <year> --account-code <code>

Inform the user that CSV output is also possible:

bash

# Add --format csv to output in CSV format
shinkoku ledger trial-balance --db-path <db> --fiscal-year <year> --format csv

(b) Audit Logs

bash

shinkoku ledger audit-log --db-path <db> --fiscal-year <year>

Display the change history in table format.

(c) Search Demo

Demonstrate searches by date range, amount range, and counterparty to confirm the search functions operate normally.

(d) System-related Documents

Guide the user to the location of

docs/system-overview.md

. Display the content if necessary.

Step 3: Result Summary & Next Actions

If All Requirements Are Met

## Diagnosis Result: All Requirements Compliant

shinkoku technically satisfies the requirements for excellent electronic books (Article 5, Paragraph 5 of the Enforcement Regulations).

### Next Actions
1. Submit the notification (if not already submitted)
   - Submit the "Notification Concerning the Preservation of National Tax-Related Books via Electronic Records, etc." to the competent tax office
2. Perform regular backups
3. Ensure book data is preserved for 7 years

If There Are Deficiencies

Display a list of deficiencies and corresponding actions.

Disclaimer

> **Note**: This system is designed to meet the technical requirements for excellent electronic books specified in Article 5, Paragraph 5 of the Enforcement Regulations of the Electronic Bookkeeping Preservation Act. The prior approval system was abolished by the Reiwa 3 tax system reform, and third-party certifications such as JIIMA certification are not legal requirements (however, they can be used as a means to confirm compliance).
> To apply the preservation of excellent electronic books, prior submission of a notification to the competent tax office is required (Article 8, Paragraph 4 of the Electronic Bookkeeping Preservation Act).

Limitations

> **Limitations**:
> - Audit logs (journal_audit_log) are recorded at the application layer, so changes made via direct database operations are not recorded.
>   Database triggers for tamper prevention are planned for future implementation.
> - Timestamps are recorded in UTC (conversion to JST is planned for future implementation).
> - Operator information recording is not currently implemented, as the system is intended for personal use.

e-bookkeeping-compliance

NPX Install

Tags

SKILL.md Content (Chinese)

Excellent Electronic Bookkeeping Compliance Diagnosis

Prerequisite Knowledge

Step 0: Prerequisite Confirmation

Step 1: Automatic Diagnosis & Summary Output

Check Items and Execution Commands

Diagnosis Procedure

Summary Output Format

Step 2: Evidence Output (Optional)

(a) Book Output

(b) Audit Logs

(c) Search Demo

(d) System-related Documents

Step 3: Result Summary & Next Actions

If All Requirements Are Met

If There Are Deficiencies

Disclaimer

Limitations