income-tax

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Original

English

🇨🇳

Translation

Chinese

所得税計算（Income Tax Calculation）

Income Tax Calculation

事業所得・各種控除から所得税額を計算するスキル。 settlement スキルで決算書の作成が完了していることを前提とする。計算結果は

/e-tax

スキル（Claude in Chrome）で確定申告書等作成コーナーに入力する。

A skill for calculating income tax from business income and various deductions. This skill assumes that the settlement skill has already completed the preparation of financial statements. The calculation results are entered into the Final Tax Return Preparation Corner using the

/e-tax

skill (Claude in Chrome).

設定の読み込み（最初に実行）

Load Settings (Run First)

```
shinkoku.config.yaml
```
を Read ツールで読み込む
ファイルが存在しない場合は
```
/setup
```
スキルの実行を案内して終了する
設定値を把握し、相対パスは CWD を基準に絶対パスに変換する:
- ```
db_path
```
  : CLI スクリプトの
```
--db-path
```
  引数に使用
- ```
output_dir
```
  : 進捗ファイル等の出力先ベースディレクトリ
- 各ディレクトリ: ファイル参照時に使用

Load
```
shinkoku.config.yaml
```
using the Read tool
If the file does not exist, guide the user to run the
```
/setup
```
skill and exit
Understand the configuration values, and convert relative paths to absolute paths based on the CWD:
- ```
db_path
```
  : Used for the
```
--db-path
```
  argument of CLI scripts
- ```
output_dir
```
  : Base directory for outputting progress files, etc.
- Each directory: Used when referencing files

パス解決の例

Example of Path Resolution

config の

db_path

が

./shinkoku.db

で CWD が

/home/user/tax-2025/

の場合:

shinkoku tax calc-income --input /home/user/tax-2025/output/income_input.json

db_path

in the config is

./shinkoku.db

and the CWD is

/home/user/tax-2025/

shinkoku tax calc-income --input /home/user/tax-2025/output/income_input.json

進捗情報の読み込み

Load Progress Information

設定の読み込み後、引継書ファイルを読み込んで前ステップの結果を把握する。

```
.shinkoku/progress/progress-summary.md
```
を Read ツールで読み込む（存在する場合）

以下の引継書を Read ツールで読み込む（存在する場合）:

```
.shinkoku/progress/06-settlement.md
```
```
.shinkoku/progress/02-assess.md
```
```
.shinkoku/progress/05-furusato.md
```

読み込んだ情報を以降のステップで活用する（ユーザーへの再質問を避ける）
ファイルが存在しない場合はスキップし、ユーザーに必要情報を直接確認する

After loading the settings, load the handover files to understand the results of the previous steps.

Load
```
.shinkoku/progress/progress-summary.md
```
using the Read tool (if it exists)

Load the following handover files using the Read tool (if they exist):

```
.shinkoku/progress/06-settlement.md
```
```
.shinkoku/progress/02-assess.md
```
```
.shinkoku/progress/05-furusato.md
```

Utilize the loaded information in subsequent steps (avoid re-asking the user)
If the files do not exist, skip this step and directly confirm the necessary information with the user

基本方針

Basic Guidelines

settlement スキルで青色申告決算書が完成しているか確認してから開始する
所得の計算 → 控除の計算 → 税額の計算の順序で進める
各ステップの計算結果をユーザーに提示し、確認を得る
references/form-b-fields.md の各欄に正しく値を設定する
端数処理ルールを厳守する:
- 課税所得: 1,000円未満切捨て（国税通則法118条）
- 復興特別所得税: 1円未満切捨て（復興財源確保法13条）
- ㊺所得税及び復興特別所得税の額: 端数処理なし
- 申告納税額（納付の場合のみ）: 100円未満切捨て（国税通則法119条）
- 還付金: 1円単位・切捨てなし（国税通則法120条）

Start only after confirming that the blue tax return financial statements have been completed with the settlement skill
Proceed in the order of income calculation → deduction calculation → tax amount calculation
Present the calculation results of each step to the user and obtain confirmation
Correctly set values in each field of references/form-b-fields.md
Strictly adhere to rounding rules:
- Taxable income: Round down amounts less than 1,000 yen (National Tax Act Article 118)
- Reconstruction Special Income Tax: Round down amounts less than 1 yen (Reconstruction Resource Securement Act Article 13)
- ㊺ Amount of Income Tax and Reconstruction Special Income Tax: No rounding
- Declared tax amount (only for payment cases): Round down amounts less than 100 yen (National Tax Act Article 119)
- Refund amount: In 1-yen units, no rounding down (National Tax Act Article 120)

前提条件の確認

Precondition Confirmation

所得税計算を開始する前に以下を確認する:

青色申告決算書が完成しているか: settlement スキルの出力を確認する
納税者プロファイルの読み込み:
```
skills/setup/scripts/profile.py get-taxpayer
```
で config から納税者情報を取得する
- 氏名・住所・税務署名 → 確定申告書等作成コーナーへの入力に使用
- 寡婦/ひとり親・障害者・勤労学生の状態 → 人的控除の計算に使用
事業所得以外の所得: 給与所得・雑所得・配当所得・一時所得等がある場合は情報を収集する
源泉徴収票: 給与所得がある場合は取り込みを案内する
各種控除の適用状況: 適用可能な控除を網羅的に確認する
予定納税額: assess で確認済みの予定納税額を取得する
- 未確認の場合は、前年の確定申告書（㊺欄）から判定する
- 予定納税額は源泉徴収税額とは別に管理する
分離課税の確認: 株式・FX の分離課税（第三表）は対象外。該当する場合は税理士への相談を案内する

Confirm the following before starting income tax calculation:

Are blue tax return financial statements completed?: Check the output of the settlement skill
Load taxpayer profile: Retrieve taxpayer information from the config using
```
skills/setup/scripts/profile.py get-taxpayer
```
- Name, address, tax signature → Used for input into the Final Tax Return Preparation Corner
- Status of widow/single parent, disabled person, working student → Used for calculating personal deductions
Income other than business income: Collect information if there is salary income, miscellaneous income, dividend income, temporary income, etc.
Withholding slips: Guide the user to import them if there is salary income
Application status of various deductions: comprehensively confirm applicable deductions
Estimated tax payment amount: Obtain the estimated tax payment amount confirmed by assess
- If not confirmed, guide the user to determine it from the previous year's final tax return (column ㊺)
- Manage the estimated tax payment amount separately from the withholding tax amount
Confirmation of separate taxation: Separate taxation for stocks/FX (Table 3) is not covered. If applicable, guide the user to consult a tax accountant

必須確認チェックリスト（スキップ不可）

Mandatory Confirmation Checklist (Cannot Be Skipped)

所得税計算を開始する前に、以下の項目がすべて確認済みであることを検証する。 config・引継書に記載がない項目は、ユーザーに直接確認してから先に進む。

家族構成: 配偶者の有無・扶養親族の有無を確認済みか？
- 未確認 → ユーザーに確認し、ステップ1.5 で詳細を登録する
- 確認済み（該当なし）→ ステップ1.5 をスキップ可
住宅ローン控除: 適用有無を確認済みか？
- 未確認 → ユーザーに確認する
- 適用あり（初年度）→ ステップ3.7 で明細書を作成する
予定納税: 有無・金額を確認済みか？
- 未確認 → 前年の確定申告書（㊺欄）から判定するようユーザーに確認する
- 金額未確定 →
```
estimated_tax_payment
```
  パラメータに正しい値を設定できるまで進まない

Before starting income tax calculation, verify that all of the following items have been confirmed. For items not described in the config or handover files, confirm directly with the user before proceeding.

Family composition: Has the presence of a spouse and dependent family members been confirmed?
- Unconfirmed → Confirm with the user and register details in Step 1.5
- Confirmed (not applicable) → Step 1.5 can be skipped
Housing loan deduction: Has the applicability been confirmed?
- Unconfirmed → Confirm with the user
- Applicable (first year) → Prepare a detailed statement in Step 3.7
Estimated tax payment: Has the presence and amount been confirmed?
- Unconfirmed → Guide the user to determine it from the previous year's final tax return (column ㊺)
- Amount unconfirmed → Do not proceed until the correct value can be set in the
```
estimated_tax_payment
```
  parameter

ステップ1: 源泉徴収票の取り込み

Step 1: Import Withholding Slips

給与所得がある場合、源泉徴収票からデータを取り込む。

If there is salary income, import data from withholding slips.

import_data.py import-withholding

の呼び出し

Call

import_data.py import-withholding

bash

shinkoku import import-withholding --input withholding_input.json

入力 JSON:

json

{
  "file_path": "path/to/withholding_slip.pdf"
}

出力:

json

{
  "payer_name": "支払者名",
  "payment_amount": 5000000,
  "deduction_amount": 3560000,
  "income_tax_withheld": 100000,
  "social_insurance": 700000,
  "life_insurance": 50000,
  "spouse_deduction": 0
}

bash

shinkoku import import-withholding --input withholding_input.json

Input JSON:

json

{
  "file_path": "path/to/withholding_slip.pdf"
}

Output:

json

{
  "payer_name": "Payer Name",
  "payment_amount": 5000000,
  "deduction_amount": 3560000,
  "income_tax_withheld": 100000,
  "social_insurance": 700000,
  "life_insurance": 50000,
  "spouse_deduction": 0
}

画像ファイルの場合: OCR 読み取り

For Image Files: OCR Reading

extracted_text

が空の場合（画像ファイルまたはスキャン PDF）、画像の読み取りは

/reading-withholding

スキルを使用する。スキルの指示に従い、デュアル検証（2つの独立した読み取り結果の照合）を行って結果を取得する。

結果照合: 両方の読み取り結果から

payment_amount

withheld_tax

social_insurance

を比較する

一致の場合: そのまま採用。「2つの独立した読み取りで結果が一致しました」と報告

不一致の場合: ユーザーに元画像パスと両方の結果を提示し、正しい方を選択してもらう:

差異のあるフィールドを明示する
A を採用 / B を採用 / 手動入力の3択を AskUserQuestion で提示する

取り込み後の検算（必須）:

OCR 結果の整合性を検証するため、「所得控除の額の合計額」と各内訳の合計を照合する:

検算: 所得控除の額の合計額 ≟ 社会保険料等の金額          ← 小規模企業共済等掛金を含む（内数）
                            + 生命保険料の控除額
                            + 地震保険料の控除額
                            + 配偶者（特別）控除の額
                            + 扶養控除額                ← 人数×単価から算出（特定63万/老人48万or58万/その他38万）
                            + 障害者控除                ← 人数×単価から算出（一般27万/特別40万/同居特別75万）
                            + 寡婦控除（27万）またはひとり親控除（35万） ← 該当時
                            + 勤労学生控除（27万）       ← 該当時
                            + 基礎控除の額              ← 源泉徴収票の記載額を使用。未記載なら所得と年度から算出

注意:

「（うち小規模企業共済等掛金の額）」は社会保険料等の金額の内数。別途加算すると二重計上になる
扶養控除・障害者控除は金額欄ではなく人数欄で記載されるため、人数×単価で算出する
基礎控除の額は源泉徴収票に記載があればその値を使う。未記載の場合は合計所得と年度に応じて算出する（令和7・8年は特例加算あり、令和9年以降は一律58万）
一致の場合: 各フィールドの OCR 精度が確認できたものとして採用する
不一致の場合: 差額を明示し、どのフィールドが誤読の可能性があるかユーザーに提示する。元画像と突き合わせて修正する

その他の確認事項:

複数の勤務先がある場合は各社分を取り込む
年末調整済みの控除を確認し、追加控除の有無を判定する

extracted_text

is empty (image file or scanned PDF), use the

/reading-withholding

skill to read the image. Follow the skill's instructions to perform dual verification (comparison of two independent reading results) to obtain the result.

Result Comparison: Compare

payment_amount

withheld_tax

social_insurance

from both reading results

If matching: Adopt as-is. Report "Results matched in two independent readings"

If not matching: Present the original image path and both results to the user, and ask them to select the correct one:

Clearly indicate fields with discrepancies
Present three options via AskUserQuestion: Adopt A / Adopt B / Manual input

Verification After Import (Mandatory):

To verify the consistency of OCR results, compare the "Total amount of income deductions" with the sum of each breakdown:

Verification: Total amount of income deductions ≟ Amount of social insurance premiums, etc.          ← Includes small business mutual aid premiums (internal amount)
                            + Deduction amount for life insurance premiums
                            + Deduction amount for earthquake insurance premiums
                            + Amount of spouse (special) deduction
                            + Dependent deduction amount                ← Calculated from number of people × unit price (630,000 yen for specified/480,000 or 580,000 yen for elderly/380,000 yen for others)
                            + Disabled person deduction                ← Calculated from number of people × unit price (270,000 yen for general/400,000 yen for special/750,000 yen for cohabiting special)
                            + Widow deduction (270,000 yen) or single parent deduction (350,000 yen) ← If applicable
                            + Working student deduction (270,000 yen)       ← If applicable
                            + Amount of basic deduction              ← Use the amount stated on the withholding slip. If not stated, calculate from income and fiscal year

Notes:

"(Including amount of small business mutual aid premiums)" is an internal amount of the amount of social insurance premiums, etc. Adding it separately will result in double counting
Dependent deductions and disabled person deductions are stated in the number of people column, not the amount column, so calculate from number of people × unit price
For the amount of basic deduction, use the value stated on the withholding slip if available. If not stated, calculate according to total income and fiscal year (special addition for Reiwa 7 and 8, uniform 580,000 yen from Reiwa 9 onwards)
If matching: Adopt as the OCR accuracy of each field has been confirmed
If not matching: Clearly indicate the difference, present to the user which fields may have been misread, and correct by cross-checking with the original image

Other Confirmation Items:

If there are multiple employers, import each one
Confirm deductions already adjusted at year-end, and determine if there are additional deductions

ステップ1.5: 扶養親族・配偶者情報の確認

Step 1.5: Confirm Dependent Family Member/Spouse Information

所得控除の計算前に、扶養親族の情報を収集する。まず DB に登録済みのデータを確認し、不足があれば追加入力する。

Collect information on dependent family members before calculating income deductions. First, check data already registered in the DB, and add input if there are deficiencies.

DB からの読み込み

Load from DB

```
ledger.py get-spouse --db-path DB_PATH
```
で配偶者情報を取得する（登録済みの場合）
```
ledger.py list-dependents --db-path DB_PATH
```
で扶養親族のリストを取得する（登録済みの場合）

Retrieve spouse information using
```
ledger.py get-spouse --db-path DB_PATH
```
(if registered)
Retrieve a list of dependent family members using
```
ledger.py list-dependents --db-path DB_PATH
```
(if registered)

未登録の場合の確認項目

Confirmation Items If Not Registered

配偶者: 配偶者の有無と年間所得金額を確認する
- 所得48万円以下 → 配偶者控除（38万円）
- 所得48万円超133万円以下 → 配偶者特別控除（段階的）
- 納税者の所得が1,000万円超 → 配偶者控除なし
- 確認後
```
ledger.py set-spouse --db-path DB_PATH --input spouse.json
```
  で DB に登録する
扶養親族: 以下の情報を収集する
- 氏名、続柄、生年月日、年間所得、障害の有無、同居の有無
- 16歳未満: 扶養控除なし（児童手当対象）
- 16歳以上: 一般扶養38万円
- 19歳以上23歳未満: 特定扶養63万円
- 70歳以上: 老人扶養48万円（同居58万円）
- 確認後
```
ledger.py add-dependent --db-path DB_PATH --input dependent.json
```
  で各人を DB に登録する
マイナンバーの収集（申告書B第二表に記載が必要）:
- 配偶者のマイナンバー（12桁）
- 扶養親族（16歳以上）全員のマイナンバー
- 16歳未満の子供のマイナンバー（住民税に関する事項の記載に必要）
- 取扱注意: DB に保存するが、ツール出力やログには表示しない
事業専従者の確認:
- 配偶者が青色事業専従者として給与を受けている場合 → 配偶者控除の対象外
- 扶養親族が青色事業専従者・白色事業専従者の場合 → 扶養控除の対象外
- 該当する場合は控除計算から除外し、ユーザーに明示する
障害者控除: 扶養親族に障害がある場合
- 一般障害者: 27万円、特別障害者: 40万円、同居特別障害者: 75万円

重要: 16歳未満の扶養親族も必ず登録する

16歳未満の子供は扶養控除の対象外だが、以下の理由で申告書への記載が必要:

住民税の非課税限度額の判定（扶養人数に16歳未満も含む）
住民税の均等割の非課税判定
申告書B第二表「住民税に関する事項 - 16歳未満の扶養親族」欄への記載

ledger.py add-dependent

で登録する際、16歳未満でもスキップせずに登録すること。

Spouse: Confirm the presence of a spouse and annual income amount
- Income ≤ 480,000 yen → Spouse deduction (380,000 yen)
- Income > 480,000 yen and ≤ 1,330,000 yen → Special spouse deduction (graduated)
- Taxpayer's income > 10,000,000 yen → No spouse deduction
- After confirmation, register in the DB using
```
ledger.py set-spouse --db-path DB_PATH --input spouse.json
```
Dependent family members: Collect the following information
- Name, relationship, date of birth, annual income, presence of disability, presence of cohabitation
- Under 16 years old: Not eligible for dependent deduction (target of child allowance)
- 16 years old or older: General dependent deduction (380,000 yen)
- 19 years old or older and under 23 years old: Specified dependent deduction (630,000 yen)
- 70 years old or older: Elderly dependent deduction (480,000 yen for non-cohabiting/580,000 yen for cohabiting)
- After confirmation, register each person in the DB using
```
ledger.py add-dependent --db-path DB_PATH --input dependent.json
```
Collect My Number (required for entry in Tax Return Form B Table 2):
- Spouse's My Number (12 digits)
- My Number of all dependent family members aged 16 or older
- My Number of children under 16 years old (required for entry in "Matters related to resident tax" section)
- Handling note: Save in DB, but do not display in tool output or logs
Confirmation of business exclusive employees:
- If the spouse receives salary as a blue business exclusive employee → Not eligible for spouse deduction
- If dependent family members are blue business exclusive employees or white business exclusive employees → Not eligible for dependent deduction
- If applicable, exclude from deduction calculation and clearly inform the user
Disabled person deduction: If dependent family members have disabilities
- General disabled person: 270,000 yen, Special disabled person: 400,000 yen, Cohabiting special disabled person: 750,000 yen

Important: Be sure to register dependent family members under 16 years old

Although children under 16 are not eligible for dependent deductions, they need to be stated in the tax return for the following reasons:

Determination of the non-taxable limit for resident tax (dependent count includes those under 16)
Non-taxable determination of the uniform tax for resident tax
Entry in the "Matters related to resident tax - Dependent family members under 16" column of Tax Return Form B Table 2

When registering with

ledger.py add-dependent

, do not skip even if under 16 years old.

ステップ1.6: iDeCo・小規模企業共済の確認

Step 1.6: Confirm iDeCo・Small Business Mutual Aid

掛金払込証明書がある場合は

import_data.py import-deduction-certificate

で取り込むことができる。

iDeCo（個人型確定拠出年金）の年間掛金を確認する
- 小規模企業共済等掛金払込証明書から金額を確認
- 全額が所得控除（上限: 自営業者は年額81.6万円）
小規模企業共済の掛金がある場合も同様に確認する

If there is a premium payment certificate, it can be imported using

import_data.py import-deduction-certificate

Confirm the annual contribution for iDeCo (Individual-type Defined Contribution Pension)
- Confirm the amount from the small business mutual aid premium payment certificate
- Full amount is eligible for income deduction (upper limit: 816,000 yen per year for self-employed individuals)
Similarly confirm if there are contributions for small business mutual aid

画像ファイルの場合: OCR 読み取り

For Image Files: OCR Reading

extracted_text

が空の場合（画像ファイルまたはスキャン PDF）、画像の読み取りは

/reading-deduction-cert

スキルを使用する。スキルの指示に従い、デュアル検証（2つの独立した読み取り結果の照合）を行って結果を取得する。

結果照合: 両方の読み取り結果から

annual_premium

certificate_type

を比較する

一致の場合: そのまま採用。「2つの独立した読み取りで結果が一致しました」と報告

不一致の場合: ユーザーに元画像パスと両方の結果を提示し、正しい方を選択してもらう:

差異のあるフィールドを明示する
A を採用 / B を採用 / 手動入力の3択を AskUserQuestion で提示する

extracted_text

is empty (image file or scanned PDF), use the

/reading-deduction-cert

skill to read the image. Follow the skill's instructions to perform dual verification (comparison of two independent reading results) to obtain the result.

Result Comparison: Compare

annual_premium

certificate_type

from both reading results

If matching: Adopt as-is. Report "Results matched in two independent readings"

If not matching: Present the original image path and both results to the user, and ask them to select the correct one:

Clearly indicate fields with discrepancies
Present three options via AskUserQuestion: Adopt A / Adopt B / Manual input

ステップ1.7: 医療費明細の集計

Step 1.7: Aggregate Medical Expense Details

医療費控除を適用する場合、明細を集計する。

If applying for medical expense deduction, aggregate the details.

医療費の登録・集計

Register and Aggregate Medical Expenses

ledger.py list-medical-expenses --db-path DB_PATH --input query.json

で登録済み医療費明細を取得する

未登録の医療費がある場合は

ledger.py add-medical-expense --db-path DB_PATH --input medical.json

で登録する:

json

{
  "fiscal_year": 2025,
  "detail": {
    "date": "2025-03-15",
    "patient_name": "山田太郎",
    "medical_institution": "ABC病院",
    "amount": 150000,
    "insurance_reimbursement": 0,
    "description": null
  }
}

集計結果（total_amount - total_reimbursement）を医療費控除の計算に使用する

Retrieve registered medical expense details using

ledger.py list-medical-expenses --db-path DB_PATH --input query.json

If there are unregistered medical expenses, register them using

ledger.py add-medical-expense --db-path DB_PATH --input medical.json

json

{
  "fiscal_year": 2025,
  "detail": {
    "date": "2025-03-15",
    "patient_name": "Taro Yamada",
    "medical_institution": "ABC Hospital",
    "amount": 150000,
    "insurance_reimbursement": 0,
    "description": null
  }
}

Use the aggregated result (total_amount - total_reimbursement) to calculate the medical expense deduction

ステップ1.8: 事業所得の源泉徴収（支払調書）

Step 1.8: Withholding Tax on Business Income (Payment Statement)

取引先から受け取った支払調書の情報を登録する。

支払調書の取り込み

Import Payment Statements

import_data.py import-payment-statement --input payment_input.json

で支払調書PDF/画像からデータを抽出する

Extract data from payment statement PDFs/images using

import_data.py import-payment-statement --input payment_input.json

画像ファイルの場合: OCR 読み取り

For Image Files: OCR Reading

extracted_text

が空の場合（画像ファイルまたはスキャン PDF）、画像の読み取りは

/reading-payment-statement

スキルを使用する。スキルの指示に従い、デュアル検証（2つの独立した読み取り結果の照合）を行って結果を取得する。

結果照合: 両方の読み取り結果から

gross_amount

withholding_tax

payer_name

を比較する

一致の場合: そのまま採用。「2つの独立した読み取りで結果が一致しました」と報告

不一致の場合: ユーザーに元画像パスと両方の結果を提示し、正しい方を選択してもらう:

差異のあるフィールドを明示する
A を採用 / B を採用 / 手動入力の3択を AskUserQuestion で提示する

ledger.py add-business-withholding --db-path DB_PATH --input withholding.json

で取引先別の源泉徴収情報を登録する:

json

{
  "fiscal_year": 2025,
  "detail": {
    "client_name": "取引先名",
    "gross_amount": 1000000,
    "withholding_tax": 102100
  }
}

ledger.py list-business-withholding --db-path DB_PATH --input query.json

で登録済み情報を確認する

源泉徴収税額の合計を
```
business_withheld_tax
```
として所得税計算に使用する

extracted_text

is empty (image file or scanned PDF), use the

/reading-payment-statement

skill to read the image. Follow the skill's instructions to perform dual verification (comparison of two independent reading results) to obtain the result.

Result Comparison: Compare

gross_amount

withholding_tax

payer_name

from both reading results

If matching: Adopt as-is. Report "Results matched in two independent readings"

If not matching: Present the original image path and both results to the user, and ask them to select the correct one:

Clearly indicate fields with discrepancies
Present three options via AskUserQuestion: Adopt A / Adopt B / Manual input

ledger.py add-business-withholding --db-path DB_PATH --input withholding.json

json

{
  "fiscal_year": 2025,
  "detail": {
    "client_name": "Business Partner Name",
    "gross_amount": 1000000,
    "withholding_tax": 102100
  }
}

Confirm registered information using

ledger.py list-business-withholding --db-path DB_PATH --input query.json

Use the total withholding tax amount as
```
business_withheld_tax
```
for income tax calculation

ステップ1.8.5: 税理士等報酬の登録

Step 1.8.5: Register Fees for Tax Accountants, Etc.

税理士・弁護士等に報酬を支払っている場合、報酬明細を登録する。

ledger.py list-professional-fees --db-path DB_PATH --input query.json

で登録済みの税理士等報酬を確認する

未登録の場合は

ledger.py add-professional-fee --db-path DB_PATH --input fee.json

で登録する:

json

{
  "fiscal_year": 2025,
  "detail": {
    "payer_address": "支払者住所",
    "payer_name": "税理士名",
    "fee_amount": 300000,
    "expense_deduction": 0,
    "withheld_tax": 30630
  }
}

源泉徴収税額は
```
business_withheld_tax
```
に合算する

If fees are paid to tax accountants, lawyers, etc., register the fee details.

Confirm registered fees for tax accountants, etc. using

ledger.py list-professional-fees --db-path DB_PATH --input query.json

If unregistered, register using

ledger.py add-professional-fee --db-path DB_PATH --input fee.json

json

{
  "fiscal_year": 2025,
  "detail": {
    "payer_address": "Payer Address",
    "payer_name": "Tax Accountant Name",
    "fee_amount": 300000,
    "expense_deduction": 0,
    "withheld_tax": 30630
  }
}

Add the withholding tax amount to
```
business_withheld_tax
```

ステップ1.9: 損失繰越の確認

Step 1.9: Confirm Loss Carryforward

前年以前に事業で損失が発生し、青色申告している場合、繰越控除を適用できる。

ledger.py list-loss-carryforward --db-path DB_PATH --input query.json

で登録済みの繰越損失を確認する

未登録の場合は

ledger.py add-loss-carryforward --db-path DB_PATH --input loss.json

で登録する:

json

{
  "fiscal_year": 2025,
  "detail": {
    "loss_year": 2023,
    "amount": 500000
  }
}

繰越損失の合計を
```
loss_carryforward_amount
```
として所得税計算に使用する

If a business loss occurred in previous years and a blue tax return was filed, carryforward deduction can be applied.

Confirm registered loss carryforwards using

ledger.py list-loss-carryforward --db-path DB_PATH --input query.json

If unregistered, register using

ledger.py add-loss-carryforward --db-path DB_PATH --input loss.json

json

{
  "fiscal_year": 2025,
  "detail": {
    "loss_year": 2023,
    "amount": 500000
  }
}

Use the total loss carryforward amount as
```
loss_carryforward_amount
```
for income tax calculation

ステップ1.10: その他の所得の確認（雑所得・配当所得・一時所得・年金所得・退職所得）

Step 1.10: Confirm Other Income (Miscellaneous, Dividend, Temporary, Pension, Retirement)

事業所得・給与所得以外の総合課税の所得を確認・登録する。

Confirm and register income subject to comprehensive taxation other than business income and salary income.

公的年金等の雑所得

Miscellaneous Income from Public Pensions, Etc.

公的年金等の収入がある場合、年金控除を計算して雑所得を求める。

年金収入の有無を確認する

skills/income-tax/scripts/tax_calc.py calc-pension

で公的年金等控除を計算する:

bash

shinkoku tax calc-pension --input pension_input.json

入力 JSON:

json

{
  "pension_income": 2000000,
  "is_over_65": true,
  "other_income": 0
}

出力:

json

{
  "pension_income": 2000000,
  "deduction_amount": 1100000,
  "taxable_pension_income": 900000,
  "other_income_adjustment": 0
}

```
taxable_pension_income
```
を雑所得として
```
misc_income
```
に加算する
令和7年改正: 65歳未満の最低保障額60万→70万、65歳以上の最低保障額110万→130万

If there is income from public pensions, etc., calculate the pension deduction to obtain miscellaneous income.

Confirm if there is pension income

Calculate the public pension, etc. deduction using

skills/income-tax/scripts/tax_calc.py calc-pension

bash

shinkoku tax calc-pension --input pension_input.json

Input JSON:

json

{
  "pension_income": 2000000,
  "is_over_65": true,
  "other_income": 0
}

Output:

json

{
  "pension_income": 2000000,
  "deduction_amount": 1100000,
  "taxable_pension_income": 900000,
  "other_income_adjustment": 0
}

Add
```
taxable_pension_income
```
to
```
misc_income
```
as miscellaneous income
Reiwa 7 revision: Minimum guarantee amount increased from 600,000 to 700,000 yen for under 65, from 1,100,000 to 1,300,000 yen for 65 and over

退職所得

Retirement Income

退職金を受け取った場合、退職所得を計算する。

退職金の有無を確認する

skills/income-tax/scripts/tax_calc.py calc-retirement

で退職所得を計算する:

bash

shinkoku tax calc-retirement --input retirement_input.json

入力 JSON:

json

{
  "severance_pay": 10000000,
  "years_of_service": 20,
  "is_officer": false,
  "is_disability_retirement": false
}

出力:

json

{
  "severance_pay": 10000000,
  "retirement_income_deduction": 8000000,
  "taxable_retirement_income": 1000000,
  "half_taxation_applied": true
}

退職所得は原則分離課税（退職時に源泉徴収済み）だが、確定申告で精算する場合もある
役員等の短期退職（勤続5年以下）は1/2課税が適用されない

If retirement pay is received, calculate retirement income.

Confirm if there is retirement pay

Calculate retirement income using

skills/income-tax/scripts/tax_calc.py calc-retirement

bash

shinkoku tax calc-retirement --input retirement_input.json

Input JSON:

json

{
  "severance_pay": 10000000,
  "years_of_service": 20,
  "is_officer": false,
  "is_disability_retirement": false
}

Output:

json

{
  "severance_pay": 10000000,
  "retirement_income_deduction": 8000000,
  "taxable_retirement_income": 1000000,
  "half_taxation_applied": true
}

Retirement income is generally subject to separate taxation (withholding tax already deducted at retirement), but may be settled in the final tax return in some cases
Short-term retirement for officers, etc. (less than 5 years of service) is not eligible for half taxation

雑所得（miscellaneous）

Miscellaneous Income

副業の原稿料、暗号資産の売却益、その他の雑収入。

ledger.py list-other-income --db-path DB_PATH --input query.json

で登録済み雑所得を確認する

未登録の収入がある場合は

ledger.py add-other-income --db-path DB_PATH --input other_income.json

で登録する:

json

{
  "fiscal_year": 2025,
  "detail": {
    "income_type": "miscellaneous",
    "description": "収入の内容",
    "revenue": 500000,
    "expenses": 50000,
    "withheld_tax": 51050,
    "payer_name": "支払者名"
  }
}

雑所得 = 収入 - 経費（特別控除なし）

Side business manuscript fees, cryptocurrency sales profits, other miscellaneous income.

Confirm registered miscellaneous income using

ledger.py list-other-income --db-path DB_PATH --input query.json

If there is unregistered income, register using

ledger.py add-other-income --db-path DB_PATH --input other_income.json

json

{
  "fiscal_year": 2025,
  "detail": {
    "income_type": "miscellaneous",
    "description": "Content of income",
    "revenue": 500000,
    "expenses": 50000,
    "withheld_tax": 51050,
    "payer_name": "Payer Name"
  }
}

Miscellaneous income = Revenue - Expenses (no special deduction)

仮想通貨（暗号資産）

Virtual Currency (Cryptocurrency)

暗号資産の売却益は雑所得（総合課税）として申告する。

ledger.py list-crypto-income --db-path DB_PATH --input query.json

で登録済み仮想通貨所得を確認する

未登録の場合は

ledger.py add-crypto-income --db-path DB_PATH --input crypto.json

で取引所別に登録する:

json

{
  "fiscal_year": 2025,
  "detail": {
    "exchange_name": "取引所名",
    "gains": 300000,
    "expenses": 10000
  }
}

合計を雑所得として total_income に加算する

Cryptocurrency sales profits are declared as miscellaneous income (comprehensive taxation).

Confirm registered virtual currency income using

ledger.py list-crypto-income --db-path DB_PATH --input query.json

If unregistered, register by exchange using

ledger.py add-crypto-income --db-path DB_PATH --input crypto.json

json

{
  "fiscal_year": 2025,
  "detail": {
    "exchange_name": "Exchange Name",
    "gains": 300000,
    "expenses": 10000
  }
}

Add the total to
```
total_income
```
as miscellaneous income

配当所得（総合課税選択分）

Dividend Income (Comprehensive Taxation Selection)

総合課税を選択した配当は配当控除（税額控除）の対象となる。

ledger.py list-other-income --db-path DB_PATH --input query.json

で

income_type: "dividend_comprehensive"

を確認する

未登録の場合は

ledger.py add-other-income --db-path DB_PATH --input dividend.json

で登録する

配当控除: 課税所得1,000万以下の部分 → 配当の10%、超える部分 → 5%

Dividends for which comprehensive taxation is selected are eligible for dividend deduction (tax credit).

Confirm

income_type: "dividend_comprehensive"

using

ledger.py list-other-income --db-path DB_PATH --input query.json

If unregistered, register using

ledger.py add-other-income --db-path DB_PATH --input dividend.json

Dividend deduction: 10% of dividends for taxable income up to 10,000,000 yen, 5% for amounts exceeding that

一時所得

Temporary Income

保険満期金、懸賞金等の一時的な所得。

ledger.py list-other-income --db-path DB_PATH --input query.json

で

income_type: "one_time"

を確認する

未登録の場合は

ledger.py add-other-income --db-path DB_PATH --input one_time.json

で登録する

一時所得 = max(0, (収入 - 経費 - 特別控除50万円)) × 1/2

Temporary income such as insurance maturity proceeds, prize money, etc.

Confirm

income_type: "one_time"

using

ledger.py list-other-income --db-path DB_PATH --input query.json

If unregistered, register using

ledger.py add-other-income --db-path DB_PATH --input one_time.json

Temporary income = max(0, (Revenue - Expenses - Special deduction of 500,000 yen)) × 1/2

calc_income_tax

への反映

Reflection in

calc_income_tax

上記のその他所得は以下のパラメータで

calc_income_tax

に渡す:

```
misc_income
```
: 雑所得合計（仮想通貨含む）
```
dividend_income_comprehensive
```
: 配当所得（総合課税選択分）
```
one_time_income
```
: 一時所得の収入金額（1/2 計算は内部で実施）
```
other_income_withheld_tax
```
: その他所得の源泉徴収税額合計

Pass the above other income to

calc_income_tax

with the following parameters:

```
misc_income
```
: Total miscellaneous income (including virtual currency)
```
dividend_income_comprehensive
```
: Dividend income (comprehensive taxation selection)
```
one_time_income
```
: Revenue amount of temporary income (1/2 calculation is performed internally)
```
other_income_withheld_tax
```
: Total withholding tax amount for other income

ステップ1.11: （対象外）分離課税

Step 1.11: (Not Covered) Separate Taxation

分離課税（株式・FX の第三表）は対象外。該当する場合は税理士への相談を案内する。

Separate taxation (Table 3 for stocks/FX) is not covered. If applicable, guide the user to consult a tax accountant.

ステップ1.12: 社会保険料の種別別内訳の登録

Step 1.12: Register Breakdown of Social Insurance Premiums by Type

所得控除の内訳書に種別ごとの記載が必要なため、社会保険料を種別別に登録する。

社会保険料の控除証明書がある場合は

import_data.py import-deduction-certificate

で取り込むことができる。

ledger.py list-social-insurance-items --db-path DB_PATH --input query.json

で登録済み項目を確認する

未登録の場合は

ledger.py add-social-insurance-item --db-path DB_PATH --input insurance.json

で種別ごとに登録する:

json

{
  "fiscal_year": 2025,
  "detail": {
    "insurance_type": "national_health",
    "name": "保険者名",
    "amount": 300000
  }
}

insurance_type: national_health / national_pension / national_pension_fund / nursing_care / labor_insurance / other

合計額を
```
social_insurance
```
として控除計算に使用する

Since the breakdown of income deductions requires entry by type, register social insurance premiums by type.

If there is a deduction certificate for social insurance premiums, it can be imported using

import_data.py import-deduction-certificate

Confirm registered items using

ledger.py list-social-insurance-items --db-path DB_PATH --input query.json

If unregistered, register by type using

ledger.py add-social-insurance-item --db-path DB_PATH --input insurance.json

json

{
  "fiscal_year": 2025,
  "detail": {
    "insurance_type": "national_health",
    "name": "Insurer Name",
    "amount": 300000
  }
}

insurance_type: national_health / national_pension / national_pension_fund / nursing_care / labor_insurance / other

Use the total amount as
```
social_insurance
```
for deduction calculation

ステップ1.13: 保険契約の保険会社名の登録

Step 1.13: Register Insurance Company Names for Insurance Policies

所得控除の内訳書に保険会社名の記載が必要なため、保険契約を登録する。

控除証明書の画像・PDFがある場合は

import_data.py import-deduction-certificate

で取り込むことができる。取り込み後、抽出データに基づいて

ledger.py add-insurance-policy

で登録する。

ledger.py list-insurance-policies --db-path DB_PATH --input query.json

で登録済み項目を確認する

未登録の場合は

ledger.py add-insurance-policy --db-path DB_PATH --input policy.json

で登録する:

json

{
  "fiscal_year": 2025,
  "detail": {
    "policy_type": "life_general_new",
    "company_name": "保険会社名",
    "premium": 80000
  }
}

policy_type: life_general_new / life_general_old / life_medical_care / life_annuity_new / life_annuity_old / earthquake / old_long_term

生命保険料は
```
life_insurance_detail
```
パラメータに、地震保険料は
```
earthquake_insurance_premium
```
に反映する

Since the breakdown of income deductions requires entry of insurance company names, register insurance policies.

If there are images/PDFs of deduction certificates, they can be imported using

import_data.py import-deduction-certificate

. After import, register using

ledger.py add-insurance-policy

based on the extracted data.

Confirm registered items using

ledger.py list-insurance-policies --db-path DB_PATH --input query.json

If unregistered, register using

ledger.py add-insurance-policy --db-path DB_PATH --input policy.json

json

{
  "fiscal_year": 2025,
  "detail": {
    "policy_type": "life_general_new",
    "company_name": "Insurance Company Name",
    "premium": 80000
  }
}

policy_type: life_general_new / life_general_old / life_medical_care / life_annuity_new / life_annuity_old / earthquake / old_long_term

Reflect life insurance premiums in the
```
life_insurance_detail
```
parameter, and earthquake insurance premiums in
```
earthquake_insurance_premium
```

ステップ1.14: ふるさと納税以外の寄附金の確認

Step 1.14: Confirm Donations Other than Furusato Nozei

政治活動寄附金、認定NPO法人、公益社団法人等への寄附金を確認する。

ledger.py list-donations --db-path DB_PATH --input query.json

で登録済み寄附金を確認する

未登録の場合は

ledger.py add-donation --db-path DB_PATH --input donation.json

で登録する:

json

{
  "fiscal_year": 2025,
  "detail": {
    "donation_type": "npo",
    "recipient_name": "寄附先名",
    "amount": 50000,
    "date": "2025-06-01",
    "receipt_number": null
  }
}

donation_type: political / npo / public_interest / specified / other

寄附金控除の計算:
- 所得控除: 全寄附金 - 2,000円（総所得金額の40%上限）
- 税額控除（政治活動寄附金）: (寄附金 - 2,000円) × 30%（所得税額の25%上限）
- 税額控除（認定NPO等）: (寄附金 - 2,000円) × 40%（所得税額の25%上限）
```
calc_deductions
```
の
```
donations
```
パラメータに寄附金レコードのリストを渡す

Confirm donations to political activity contributions, certified NPO corporations, public interest incorporated associations, etc.

Confirm registered donations using

ledger.py list-donations --db-path DB_PATH --input query.json

If unregistered, register using

ledger.py add-donation --db-path DB_PATH --input donation.json

json

{
  "fiscal_year": 2025,
  "detail": {
    "donation_type": "npo",
    "recipient_name": "Recipient Name",
    "amount": 50000,
    "date": "2025-06-01",
    "receipt_number": null
  }
}

donation_type: political / npo / public_interest / specified / other

Calculation of donation deduction:
- Income deduction: Total donations - 2,000 yen (upper limit of 40% of total income amount)
- Tax credit (political activity donations): (Donations - 2,000 yen) × 30% (upper limit of 25% of income tax amount)
- Tax credit (certified NPOs, etc.): (Donations - 2,000 yen) × 40% (upper limit of 25% of income tax amount)
Pass the list of donation records to the
```
donations
```
parameter of
```
calc_deductions
```

ステップ2: 所得控除の計算

Step 2: Calculate Income Deductions

tax_calc.py calc-deductions

の呼び出し

Call

tax_calc.py calc-deductions

bash

shinkoku tax calc-deductions --input deductions_input.json

入力 JSON:

json

{
  "total_income": 5000000,
  "social_insurance": 700000,
  "life_insurance_premium": 80000,
  "earthquake_insurance_premium": 30000,
  "medical_expenses": 200000,
  "furusato_nozei": 50000,
  "housing_loan_balance": 0,
  "spouse_income": null,
  "ideco_contribution": 276000,
  "dependents": [],
  "fiscal_year": 2025,
  "housing_loan_detail": null,
  "donations": null
}

出力 (DeductionsResult):

```
income_deductions
```
: 所得控除の一覧（basic_deduction, social_insurance_deduction, life_insurance_deduction, earthquake_insurance_deduction, ideco_deduction, medical_deduction, furusato_deduction, donation_deduction, spouse_deduction, dependent_deduction, disability_deduction）
```
tax_credits
```
: 税額控除の一覧（housing_loan_credit, political_donation_credit, npo_donation_credit）
```
total_income_deductions
```
: 所得控除合計
```
total_tax_credits
```
: 税額控除合計

各控除の確認事項:

基礎控除: 合計所得金額に応じた段階的控除（令和7年分の改正を反映、132万以下=95万）
社会保険料控除: 国民年金・国民健康保険・その他の年間支払額
生命保険料控除: 新旧制度 × 3区分（一般/介護医療/個人年金）で計算する
- ```
life_insurance_detail
```
  パラメータで5区分の保険料を指定:
  - ```
  general_new
```
  : 一般（新制度）、
```
  general_old
```
  : 一般（旧制度）
- ```
medical_care
```
    : 介護医療（新制度のみ）
  - ```
  annuity_new
```
  : 個人年金（新制度）、
```
  annuity_old
```
  : 個人年金（旧制度）
- 各区分の上限: 新制度 40,000円 / 旧制度 50,000円 / 合算上限 40,000円
- 3区分合計の上限: 120,000円
- 源泉徴収票に生命保険料5区分の記載がある場合はそのまま使用する
地震保険料控除: 地震保険（上限5万円）+ 旧長期損害保険（上限1.5万円）、合算上限5万円
- ```
old_long_term_insurance_premium
```
  パラメータで旧長期損害保険料を指定可能
小規模企業共済等掛金控除: 3サブタイプ個別追跡
- iDeCo（個人型確定拠出年金）
- 小規模企業共済
- 心身障害者扶養共済
- ```
small_business_mutual_aid
```
  パラメータで小規模企業共済掛金を指定
医療費控除: 支払額から保険金等の補填額を差し引き、10万円（または所得の5%）を超える部分
- セルフメディケーション税制との選択適用: OTC医薬品の購入額 - 12,000円（上限 88,000円）
- 医療費控除とセルフメディケーションは併用不可。有利な方を選択する
配偶者控除/特別控除: 配偶者の所得に応じて段階的に控除額が変動
扶養控除: 年齢区分に応じた控除額（一般38万/特定63万/老人48万or58万）
障害者控除: 障害の程度に応じた控除額
人的控除（config の納税者情報から自動判定）:
- 寡婦控除: 27万円（所得500万以下）
- ひとり親控除: 35万円（所得500万以下）
- 障害者控除（本人）: 一般 27万円 / 特別 40万円
- 勤労学生控除: 27万円（所得75万以下）
ふるさと納税: 寄附金 − 2,000円（確定申告ではワンストップ特例分も含める）
住宅ローン控除: 住宅区分別の年末残高上限と控除率0.7%（令和4年以降入居）

bash

shinkoku tax calc-deductions --input deductions_input.json

Input JSON:

json

{
  "total_income": 5000000,
  "social_insurance": 700000,
  "life_insurance_premium": 80000,
  "earthquake_insurance_premium": 30000,
  "medical_expenses": 200000,
  "furusato_nozei": 50000,
  "housing_loan_balance": 0,
  "spouse_income": null,
  "ideco_contribution": 276000,
  "dependents": [],
  "fiscal_year": 2025,
  "housing_loan_detail": null,
  "donations": null
}

Output (DeductionsResult):

```
income_deductions
```
: List of income deductions (basic_deduction, social_insurance_deduction, life_insurance_deduction, earthquake_insurance_deduction, ideco_deduction, medical_deduction, furusato_deduction, donation_deduction, spouse_deduction, dependent_deduction, disability_deduction)
```
tax_credits
```
: List of tax credits (housing_loan_credit, political_donation_credit, npo_donation_credit)
```
total_income_deductions
```
: Total income deductions
```
total_tax_credits
```
: Total tax credits

Confirmation Items for Each Deduction:

Basic deduction: Graduated deduction according to total income amount (reflects Reiwa 7 revision, 950,000 yen for up to 1,320,000 yen)
Social insurance premium deduction: Annual payment amount for national pension, national health insurance, etc.
Life insurance premium deduction: Calculated using new/old systems × 3 categories (general/long-term care medical/individual annuity)
- Specify insurance premiums for 5 categories with the
```
life_insurance_detail
```
  parameter:
  - ```
  general_new
```
  : General (new system),
```
  general_old
```
  : General (old system)
- ```
medical_care
```
    : Long-term care medical (new system only)
  - ```
  annuity_new
```
  : Individual annuity (new system),
```
  annuity_old
```
  : Individual annuity (old system)
- Upper limit for each category: 40,000 yen for new system / 50,000 yen for old system / 40,000 yen for combined total
- Upper limit for total of 3 categories: 120,000 yen
- If the withholding slip states the 5 categories of life insurance premiums, use them as-is
Earthquake insurance premium deduction: Earthquake insurance (upper limit 50,000 yen) + Old long-term damage insurance (upper limit 15,000 yen), combined upper limit 50,000 yen
- Can specify old long-term damage insurance premiums with the
```
old_long_term_insurance_premium
```
  parameter
Small business mutual aid premium deduction: Track 3 subtypes individually
- iDeCo (Individual-type Defined Contribution Pension)
- Small business mutual aid
- Mutual aid for supporting persons with disabilities
- Specify small business mutual aid premiums with the
```
small_business_mutual_aid
```
  parameter
Medical expense deduction: Amount exceeding 100,000 yen (or 5% of income) after subtracting insurance benefits, etc.
- Optional application with self-medication tax system: OTC drug purchase amount - 12,000 yen (upper limit 88,000 yen)
- Medical expense deduction and self-medication cannot be used together. Select the more advantageous one
Spouse deduction/special deduction: Deduction amount varies gradually according to spouse's income
Dependent deduction: Deduction amount according to age category (380,000 yen for general/630,000 yen for specified/480,000 or 580,000 yen for elderly)
Disabled person deduction: Deduction amount according to disability level
Personal deductions (automatically determined from taxpayer information in config):
- Widow deduction: 270,000 yen (income up to 5,000,000 yen)
- Single parent deduction: 350,000 yen (income up to 5,000,000 yen)
- Disabled person deduction (self): 270,000 yen for general / 400,000 yen for special
- Working student deduction: 270,000 yen (income up to 750,000 yen)
Furusato Nozei: Donations − 2,000 yen (includes one-stop special case in final tax return)
Housing loan deduction: Upper limit of year-end balance by housing category and deduction rate of 0.7% (for move-in from Reiwa 4 onwards)

ステップ3: 所得税額の計算

Step 3: Calculate Income Tax Amount

tax_calc.py calc-income

の呼び出し

Call

tax_calc.py calc-income

bash

shinkoku tax calc-income --input income_input.json

入力 JSON (IncomeTaxInput):

json

{
  "fiscal_year": 2025,
  "salary_income": 5000000,
  "business_revenue": 3000000,
  "business_expenses": 1000000,
  "blue_return_deduction": 650000,
  "social_insurance": 700000,
  "life_insurance_premium": 80000,
  "earthquake_insurance_premium": 30000,
  "medical_expenses": 0,
  "furusato_nozei": 50000,
  "housing_loan_balance": 0,
  "spouse_income": null,
  "ideco_contribution": 276000,
  "withheld_tax": 100000,
  "business_withheld_tax": 30000,
  "estimated_tax_payment": 0,
  "loss_carryforward_amount": 0
}

出力 (IncomeTaxResult):

```
salary_income_after_deduction
```
: 給与所得控除後の金額
```
business_income
```
: 事業所得
```
total_income
```
: 合計所得金額（繰越損失適用後）
```
total_income_deductions
```
: 所得控除合計
```
taxable_income
```
: 課税所得金額（1,000円未満切り捨て）
```
income_tax_base
```
: 算出税額
```
total_tax_credits
```
: 税額控除合計
```
income_tax_after_credits
```
: 税額控除後
```
reconstruction_tax
```
: 復興特別所得税（基準所得税額 x 2.1%）
```
total_tax
```
: 所得税及び復興特別所得税の額（端数処理なし）
```
withheld_tax
```
: 源泉徴収税額（給与分）
```
business_withheld_tax
```
: 事業所得の源泉徴収税額
```
estimated_tax_payment
```
: 予定納税額
```
loss_carryforward_applied
```
: 適用した繰越損失額
```
tax_due
```
: 申告納税額（= total_tax - withheld_tax - business_withheld_tax - estimated_tax_payment）

寄附金控除の反映:

ふるさと納税以外の寄附金控除（ステップ1.14で登録）は、

calc_deductions

の結果に含まれている。

calc_income_tax

は内部で

calc_deductions

を呼び出すため、以下のパラメータが正しく渡されていれば自動的に反映される:

```
furusato_nozei
```
: ふるさと納税の寄附金合計
政治活動寄附金・認定NPO等の税額控除は
```
calc_deductions
```
の
```
donations
```
パラメータ経由で計算される

所得税計算前に

calc_deductions

を個別に呼び出す場合は、

donations

パラメータにステップ1.14で登録した寄附金レコードのリストを必ず渡すこと。

青色申告特別控除の自動キャップ:

blue_return_deduction

は config の値をそのまま渡してよい。計算エンジンが事業利益を上限として自動キャップする（租特法25条の2）。結果の

effective_blue_return_deduction

と

warnings

を必ず確認すること。

計算結果の確認:

合計所得金額の内訳を表示する
```
effective_blue_return_deduction
```
を確認し、自動調整があれば
```
warnings
```
の内容を表示する
繰越損失が適用されている場合はその額を明示する
所得税の速算表の適用が正しいか確認する
復興特別所得税が正しく加算されているか確認する
源泉徴収税額（給与分 + 事業分）が正しく控除されているか確認する
予定納税額が正しく控除されているか確認する
最終的な納付額（または還付額）を明示する

所得税の速算表・配偶者控除テーブル・住宅ローン限度額等は

references/deduction-tables.md

を参照。

bash

shinkoku tax calc-income --input income_input.json

Input JSON (IncomeTaxInput):

json

{
  "fiscal_year": 2025,
  "salary_income": 5000000,
  "business_revenue": 3000000,
  "business_expenses": 1000000,
  "blue_return_deduction": 650000,
  "social_insurance": 700000,
  "life_insurance_premium": 80000,
  "earthquake_insurance_premium": 30000,
  "medical_expenses": 0,
  "furusato_nozei": 50000,
  "housing_loan_balance": 0,
  "spouse_income": null,
  "ideco_contribution": 276000,
  "withheld_tax": 100000,
  "business_withheld_tax": 30000,
  "estimated_tax_payment": 0,
  "loss_carryforward_amount": 0
}

Output (IncomeTaxResult):

```
salary_income_after_deduction
```
: Amount after salary income deduction
```
business_income
```
: Business income
```
total_income
```
: Total income amount (after applying loss carryforward)
```
total_income_deductions
```
: Total income deductions
```
taxable_income
```
: Taxable income amount (round down amounts less than 1,000 yen)
```
income_tax_base
```
: Calculated tax amount
```
total_tax_credits
```
: Total tax credits
```
income_tax_after_credits
```
: After tax credits
```
reconstruction_tax
```
: Reconstruction Special Income Tax (base income tax amount x 2.1%)
```
total_tax
```
: Amount of Income Tax and Reconstruction Special Income Tax (no rounding)
```
withheld_tax
```
: Withholding tax amount (salary portion)
```
business_withheld_tax
```
: Withholding tax amount for business income
```
estimated_tax_payment
```
: Estimated tax payment amount
```
loss_carryforward_applied
```
: Amount of loss carryforward applied
```
tax_due
```
: Declared tax amount (= total_tax - withheld_tax - business_withheld_tax - estimated_tax_payment)

Reflection of Donation Deduction:

Donation deductions other than Furusato Nozei (registered in Step 1.14) are included in the results of

calc_deductions

. Since

calc_income_tax

internally calls

calc_deductions

, they will be reflected automatically if the following parameters are passed correctly:

```
furusato_nozei
```
: Total donations for Furusato Nozei
Tax credits for political activity donations and certified NPOs, etc. are calculated via the
```
donations
```
parameter of
```
calc_deductions
```

calc_deductions

is called individually before calculating income tax, be sure to pass the list of donation records registered in Step 1.14 to the

donations

parameter.

Automatic Capping of Blue Tax Return Special Deduction:

You can pass the config value directly as

blue_return_deduction

. The calculation engine automatically caps it at the business profit limit (Tax Special Measures Act Article 25-2). Be sure to check

effective_blue_return_deduction

and

warnings

in the results.

Confirmation of Calculation Results:

Display the breakdown of total income amount
Check
```
effective_blue_return_deduction
```
, and display the contents of
```
warnings
```
if there was automatic adjustment
If loss carryforward was applied, clearly indicate the amount
Confirm that the income tax quick calculation table was applied correctly
Confirm that the Reconstruction Special Income Tax was added correctly
Confirm that the withholding tax amount (salary + business portion) was deducted correctly
Confirm that the estimated tax payment amount was deducted correctly
Clearly indicate the final payment amount (or refund amount)

For the income tax quick calculation table, spouse deduction table, housing loan limit, life insurance premium deduction, etc., refer to

references/deduction-tables.md

ステップ3.1: サニティチェック（必須）

Step 3.1: Sanity Check (Mandatory)

calc-income

の結果を自動検証する。このステップはスキップ不可。

Automatically verify the results of

calc-income

. This step cannot be skipped.

tax_calc.py sanity-check

の呼び出し

Call

tax_calc.py sanity-check

bash

shinkoku tax sanity-check --input sanity_input.json

入力 JSON:

json

{
  "input": { ... },
  "result": { ... }
}

```
input
```
: ステップ3で
```
calc-income
```
に渡した IncomeTaxInput
```
result
```
: ステップ3で
```
calc-income
```
から返された IncomeTaxResult

出力 (TaxSanityCheckResult):

```
passed
```
: true/false
```
items
```
: チェック項目のリスト（severity, code, message）
```
error_count
```
: エラー件数
```
warning_count
```
: 警告件数

bash

shinkoku tax sanity-check --input sanity_input.json

Input JSON:

json

{
  "input": { ... },
  "result": { ... }
}

```
input
```
: IncomeTaxInput passed to
```
calc-income
```
in Step 3
```
result
```
: IncomeTaxResult returned from
```
calc-income
```
in Step 3

Output (TaxSanityCheckResult):

```
passed
```
: true/false
```
items
```
: List of check items (severity, code, message)
```
error_count
```
: Number of errors
```
warning_count
```
: Number of warnings

結果に応じた対応

Response According to Results

error > 0: 計算結果に問題があります。エラー内容を確認し、入力を修正してステップ3を再実行してください
warning > 0: 警告内容をユーザーに提示し、確認してから続行してください
passed = true: 問題なし。次のステップに進む

error > 0: There is a problem with the calculation results. Check the error details, correct the input, and re-run Step 3
warning > 0: Present the warning contents to the user, and continue after confirmation
passed = true: No issues. Proceed to the next step

ステップ3.5: 住宅ローン控除明細の DB 登録（該当者のみ）

Step 3.5: Register Housing Loan Deduction Details in DB (Only for Applicable Persons)

住宅ローン控除（初年度）を適用する場合、詳細情報を DB に登録する。

ledger.py add-housing-loan-detail --db-path DB_PATH --input housing.json

で住宅ローン控除の明細を登録する:

json

{
  "fiscal_year": 2025,
  "detail": {
    "housing_type": "new_custom",
    "housing_category": "certified",
    "move_in_date": "2024-03-15",
    "year_end_balance": 30000000,
    "is_new_construction": true,
    "is_childcare_household": false,
    "has_pre_r6_building_permit": false,
    "purchase_date": "2024-01-20",
    "purchase_price": 40000000,
    "total_floor_area": 8000,
    "residential_floor_area": 8000,
    "property_number": null,
    "application_submitted": false
  }
}

住宅区分別の年末残高上限テーブルは

references/deduction-tables.md

を参照。

If applying for housing loan deduction (first year), register detailed information in the DB.

ledger.py add-housing-loan-detail --db-path DB_PATH --input housing.json

json

{
  "fiscal_year": 2025,
  "detail": {
    "housing_type": "new_custom",
    "housing_category": "certified",
    "move_in_date": "2024-03-15",
    "year_end_balance": 30000000,
    "is_new_construction": true,
    "is_childcare_household": false,
    "has_pre_r6_building_permit": false,
    "purchase_date": "2024-01-20",
    "purchase_price": 40000000,
    "total_floor_area": 8000,
    "residential_floor_area": 8000,
    "property_number": null,
    "application_submitted": false
  }
}

For the table of year-end balance limits by housing category, refer to

references/deduction-tables.md

ステップ6: 計算結果サマリーの提示

Step 6: Present Calculation Result Summary

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
所得税の計算結果（令和○年分）
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

■ 所得金額（総合課税）
  事業所得:           ○○○,○○○円
  給与所得:           ○○○,○○○円
  雑所得:             ○○○,○○○円（該当者のみ）
  配当所得:           ○○○,○○○円（総合課税分、該当者のみ）
  一時所得:           ○○○,○○○円（該当者のみ）
  合計所得金額:       ○○○,○○○円

■ 所得控除
  社会保険料控除:     ○○○,○○○円
  生命保険料控除:      ○○,○○○円
  基礎控除:           480,000円
  [その他の控除...]
  所得控除合計:       ○○○,○○○円

■ 税額計算
  課税所得金額:       ○○○,○○○円
  算出税額:           ○○○,○○○円
  税額控除:            ○○,○○○円
  復興特別所得税:       ○,○○○円
  所得税及び復興特別所得税: ○○○,○○○円
  源泉徴収税額:       ○○○,○○○円
  予定納税額:          ○○,○○○円
  ---------------------------------
  申告納税額:          ○○,○○○円（納付 / 還付）

■ 次のステップ:
  → /consumption-tax で消費税の計算を行う
  → /e-tax で確定申告書等作成コーナーに入力する（Claude in Chrome）
  → /submit で提出準備を行う
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Income Tax Calculation Results (Reiwa ○)
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

■ Income Amount (Comprehensive Taxation)
  Business Income:           ○○○,○○○ Yen
  Salary Income:           ○○○,○○○ Yen
  Miscellaneous Income:             ○○○,○○○ Yen (Only for applicable persons)
  Dividend Income:           ○○○,○○○ Yen (Comprehensive taxation portion, only for applicable persons)
  Temporary Income:           ○○○,○○○ Yen (Only for applicable persons)
  Total Income Amount:       ○○○,○○○ Yen

■ Income Deductions
  Social Insurance Premium Deduction:     ○○○,○○○ Yen
  Life Insurance Premium Deduction:      ○○,○○○ Yen
  Basic Deduction:           480,000 Yen
  [Other Deductions...]
  Total Income Deductions:       ○○○,○○○ Yen

■ Tax Calculation
  Taxable Income Amount:       ○○○,○○○ Yen
  Calculated Tax Amount:           ○○○,○○○ Yen
  Tax Credits:            ○○,○○○ Yen
  Reconstruction Special Income Tax:       ○,○○○ Yen
  Income Tax and Reconstruction Special Income Tax: ○○○,○○○ Yen
  Withholding Tax Amount:       ○○○,○○○ Yen
  Estimated Tax Payment Amount:          ○○,○○○ Yen
  ---------------------------------
  Declared Tax Amount:          ○○,○○○ Yen (Payment / Refund)

■ Next Steps:
  → Calculate consumption tax with /consumption-tax
  → Enter into the Final Tax Return Preparation Corner with /e-tax (Claude in Chrome)
  → Prepare for submission with /submit
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

引継書の出力

Output Handover Files

サマリー提示後、以下のファイルを Write ツールで出力する。これにより、セッションの中断や Compact が発生しても次のステップで結果を引き継げる。

After presenting the summary, output the following files using the Write tool. This allows results to be carried over to the next step even if the session is interrupted or compacted.

ステップ別ファイルの出力

Output Step-by-Step Files

.shinkoku/progress/07-income-tax.md

に以下の形式で出力する:

---
step: 7
skill: income-tax
status: completed
completed_at: "{当日日付 YYYY-MM-DD}"
fiscal_year: {tax_year}
---

Output to

.shinkoku/progress/07-income-tax.md

in the following format:

---
step:7
skill: income-tax
status: completed
completed_at: "{Current date YYYY-MM-DD}"
fiscal_year: {tax_year}
---

所得税計算・確定申告書作成の結果

Results of Income Tax Calculation and Final Tax Return Preparation

所得金額の内訳

Breakdown of Income Amount

事業所得: {金額}円
給与所得: {金額}円
雑所得: {金額}円（該当者のみ、仮想通貨含む）
配当所得（総合課税）: {金額}円（該当者のみ）
一時所得: {金額}円（該当者のみ）
合計所得金額: {金額}円

Business Income: {Amount} Yen
Salary Income: {Amount} Yen
Miscellaneous Income: {Amount} Yen (Only for applicable persons, including virtual currency)
Dividend Income (Comprehensive Taxation): {Amount} Yen (Only for applicable persons)
Temporary Income: {Amount} Yen (Only for applicable persons)
Total Income Amount: {Amount} Yen

扶養親族・配偶者

Dependent Family Members/Spouse

配偶者控除/特別控除: {適用あり（控除額）/適用なし}
扶養控除: {適用あり（控除額、人数）/適用なし}

Spouse Deduction/Special Deduction: {Applicable (deduction amount)/Not applicable}
Dependent Deduction: {Applicable (deduction amount, number of people)/Not applicable}

iDeCo・小規模企業共済

iDeCo・Small Business Mutual Aid

小規模企業共済等掛金控除: {金額}円（{iDeCo/小規模企業共済/なし}）

Small Business Mutual Aid Premium Deduction: {Amount} Yen ({iDeCo/Small Business Mutual Aid/None})

医療費控除

Medical Expense Deduction

適用: {あり/なし}
医療費控除額: {金額}円

Applicable: {Yes/No}
Medical Expense Deduction Amount: {Amount} Yen

事業所得の源泉徴収

Withholding Tax on Business Income

源泉徴収税額（事業分）: {金額}円

Withholding Tax Amount (Business Portion): {Amount} Yen

損失繰越控除

Loss Carryforward Deduction

適用: {あり/なし}
繰越損失控除額: {金額}円

Applicable: {Yes/No}
Loss Carryforward Deduction Amount: {Amount} Yen

所得控除の内訳

Breakdown of Income Deductions

控除項目	金額
基礎控除	{金額}円
社会保険料控除	{金額}円
生命保険料控除	{金額}円
地震保険料控除	{金額}円
小規模企業共済等掛金控除	{金額}円
医療費控除	{金額}円
寄附金控除	{金額}円
配偶者控除/特別控除	{金額}円
扶養控除	{金額}円
障害者控除	{金額}円
所得控除合計	{金額}円

Deduction Item	Amount
Basic Deduction	{Amount} Yen
Social Insurance Premium Deduction	{Amount} Yen
Life Insurance Premium Deduction	{Amount} Yen
Earthquake Insurance Premium Deduction	{Amount} Yen
Small Business Mutual Aid Premium Deduction	{Amount} Yen
Medical Expense Deduction	{Amount} Yen
Donation Deduction	{Amount} Yen
Spouse Deduction/Special Deduction	{Amount} Yen
Dependent Deduction	{Amount} Yen
Disabled Person Deduction	{Amount} Yen
Total Income Deductions	{Amount} Yen

税額計算

Tax Calculation

課税所得金額: {金額}円
算出税額: {金額}円
税額控除（住宅ローン控除等）: {金額}円
復興特別所得税: {金額}円
所得税及び復興特別所得税: {金額}円
源泉徴収税額（給与分）: {金額}円
源泉徴収税額（事業分）: {金額}円
予定納税額: {金額}円
申告納税額: {金額}円（{納付/還付}）

Taxable Income Amount: {Amount} Yen
Calculated Tax Amount: {Amount} Yen
Tax Credits (Housing Loan Deduction, etc.): {Amount} Yen
Reconstruction Special Income Tax: {Amount} Yen
Income Tax and Reconstruction Special Income Tax: {Amount} Yen
Withholding Tax Amount (Salary Portion): {Amount} Yen
Withholding Tax Amount (Business Portion): {Amount} Yen
Estimated Tax Payment Amount: {Amount} Yen
Declared Tax Amount: {Amount} Yen ({Payment/Refund})

次のステップ

Next Steps

/consumption-tax で消費税の計算を行う /e-tax で確定申告書等作成コーナーに入力する（Claude in Chrome） /submit で提出準備を行う

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Calculate consumption tax with /consumption-tax Enter into the Final Tax Return Preparation Corner with /e-tax (Claude in Chrome) Prepare for submission with /submit

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進捗サマリーの更新

Update Progress Summary

.shinkoku/progress/progress-summary.md

を更新する（存在しない場合は新規作成）:

YAML frontmatter: fiscal_year、last_updated（当日日付）、current_step: income-tax
テーブル: 全ステップの状態を更新（income-tax を completed に）
次のステップの案内を記載

Update

.shinkoku/progress/progress-summary.md

(create new if it does not exist):

YAML frontmatter: fiscal_year, last_updated (current date), current_step: income-tax
Table: Update the status of all steps (set income-tax to completed)
Describe guidance for next steps

出力後の案内

Guidance After Output

ファイルを出力したらユーザーに以下を伝える:

「引継書を
```
.shinkoku/progress/
```
に保存しました。セッションが中断しても次のスキルで結果を引き継げます。」
次のステップの案内

After outputting the files, inform the user of the following:

"Handover files have been saved to
```
.shinkoku/progress/
```
. Results can be carried over to the next skill even if the session is interrupted."
Guidance for next steps

Additional Resources

Reference Files

詳細なテーブル・パラメータは以下を参照:

references/form-b-fields.md
— 確定申告書B様式の各欄の対応
references/deduction-tables.md
— 所得税速算表、配偶者控除テーブル、基礎控除テーブル、住宅ローン限度額、生命保険料控除等

For detailed tables and parameters, refer to the following:

references/form-b-fields.md
— Correspondence of each column in Final Tax Return Form B
references/deduction-tables.md
— Income tax quick calculation table, spouse deduction table, basic deduction table, housing loan limit, life insurance premium deduction, etc.

免責事項

Disclaimer

この計算は一般的な所得税の計算ロジックに基づく
分離課税（株式・FX）は対象外 — 第三表の計算は行わない
白色申告（収支内訳書）は対象外
不動産所得、譲渡所得（不動産売却等）、退職所得は現時点で未対応
最終的な申告内容は税理士等の専門家に確認することを推奨する

This calculation is based on general income tax calculation logic
Separate taxation (stocks/FX) is not covered — Calculation for Table 3 is not performed
White tax return (income and expenditure statement) is not covered
Real estate income, transfer income (real estate sales, etc.), retirement income are not currently supported
It is recommended to confirm the final declaration contents with a professional such as a tax accountant