Submission Preparation & Checklist

This skill provides final review of tax return documents and guidance on submission methods. Use it as the final step after completing your tax return preparation.

Load Configuration (Execute First)

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 in CLI scripts
- ```
output_dir
```
  : Base directory for output files such as progress files
- Each directory: Used when referencing files

Load Progress Information

After loading the configuration, load handover files to understand the results of 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/07-income-tax.md
```

.shinkoku/progress/08-consumption-tax.md

```
.shinkoku/progress/02-assess.md
```

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

Basic Policy

Systematically confirm the final pre-submission checklist
Present comparisons and recommendations for submission methods (e-Tax / mail / in-person at tax office)
Specifically point out common mistakes and omissions to prompt corrections
Also guide on post-submission tasks

Step 0: Verify Taxpayer Profile

Retrieve taxpayer information from the config using

profile.py

and verify that there are no omissions.

bash

shinkoku profile --config shinkoku.config.yaml

Verification Items

□ Is the full name (last name, first name) registered?
□ Is the address (postal code, prefecture, city/town/village, street number) registered?
□ Is the My Number registered? (has_my_number: true)
□ Is the competent tax office name registered?
□ Is the submission method (e-tax/mail/in-person) set?

If there is missing information, guide the user to supplement it (re-run the

/setup

skill or manually edit the config).

Step 0.5: Confirm Scope of Support

Check the support level of shinkoku, and alert the user if there are incomes corresponding to Partial/Out. For details on support status, refer to the

/capabilities

skill.

Partial: Income calculation is completed with shinkoku, but some forms (e.g., Third Schedule) require manual preparation or input via the Tax Return Preparation Corner
Out: If there is corresponding income, guide the user to consult a tax accountant

Step 1: Final Review of Tax Return Data

Perform checks for each of the following categories. For detailed check items, refer to

references/submission-checklist.md

Check Categories

Income Tax Return: Calculation results of Schedule 1 (Income, Earnings, Deductions, Tax Amount), Schedule 2 (Breakdown, Details)
Blue Tax Return Financial Statements: Consistency of income statement and balance sheet (applicable only to eligible taxpayers)
Consumption Tax Return: Verification of taxable sales and tax payable (applicable only to eligible taxpayers)
Schedule 4 (Loss Declaration): Verification of carryforward loss entries (applicable only to eligible taxpayers)
Depreciation Schedule: Verification of fixed asset depreciation calculations (applicable only to eligible taxpayers)
Attached Documents: Withholding slips, deduction certificates, specific account reports, etc.

Step 2: Final Review of Common Mistakes

Check for the following typical mistakes before submission. Also refer to reference/common-mistakes.md.

Fatal Mistakes (May Render the Return Invalid)

Missing My Number: Is the My Number entered in Schedule 1 and Schedule 2?
Missing Signature/Seal: For paper submissions, is there a signature? (Seals are not required for returns from Reiwa 3 onwards)
Missing Attached Documents: Are all required documents for the first year of housing loan deduction attached?

Amount Errors (Cause of Additional Tax or Insufficient Refund)

Pitfall of Hometown Tax Donations + Tax Return: Even donations using the one-stop special system must all be reported on the tax return if filing a return (the one-stop system will be invalidated)
Missing Deduction of Insurance Benefits for Medical Expense Deduction: Have amounts covered by insurance benefits been deducted?
Incomplete Requirements for Blue Tax Return Special Deduction of 650,000 Yen: If not submitting via e-Tax, the deduction will be reduced from 650,000 yen to 100,000 yen
Housing Loan Deduction and Withholding Tax Amount: If the deduction amount exceeds the withholding tax amount, the excess will be deducted from resident tax (with an upper limit)
Calculation Error in Employment Income Deduction: For Reiwa 7, the minimum guarantee amount has been increased to 650,000 yen

Procedural Mistakes

Misunderstanding of Submission Deadline: Income tax deadline is March 15, consumption tax deadline is March 31
Refund Return Deadline: Can be submitted from January 1 of the following year for up to 5 years (no March 15 restriction)
Post-Deadline Submission for Blue Tax Return: If submitted after March 16, the 650,000 yen deduction will be reduced to 100,000 yen

Step 3: Select Submission Method

Guide the user by comparing the three submission methods:

Method 1: e-Tax (Electronic Filing) [Recommended] — Proxy Input with Claude in Chrome

Advantages:
  - Accepts submissions 24 hours a day (during the submission period)
  - Allows omission of attached documents (5-year retention obligation applies)
  - Meets the requirements for the Blue Tax Return Special Deduction of 650,000 yen
  - Faster refund processing (usually about 3 weeks, 1-2 months for paper submissions)
  - Can be completed from home

Required Items:
  - My Number Card + IC card reader or My Number Card-compatible smartphone
  - Claude in Chrome extension (proxies input for the Tax Return Preparation Corner)

Procedure:
  1. Access the Tax Return Preparation Corner in Chrome
     (https://www.keisan.nta.go.jp/)
  2. Use the `/e-tax` skill in Claude in Chrome to proxy input
     - Automatically fills in each screen form based on shinkoku's tax calculation results
     - User visually confirms screen transitions and input values
  3. Log in and apply electronic signature using My Number Card (manual operation)
  4. Perform final review of content before sending
  5. Apply electronic signature and send
  6. Note the acceptance number (displayed after sending)
  7. Confirm the receipt notification (delivered to the message box)

Method 2: Mail

Advantages:
  - No need to visit the tax office
  - Postmark date counts as the submission date (postmark on the deadline date is valid)

Notes:
  - The upper limit for the Blue Tax Return Special Deduction is 550,000 yen (if not using e-Tax or electronic bookkeeping)
  - Must enclose attached documents
  - If you need a receipt stamp on your copy, enclose a self-addressed stamped envelope

Procedure:
  1. Print the tax return (A4 black and white is acceptable)
  2. Attach attached documents to a backing sheet
  3. Make a copy of the tax return (for your records)
  4. Enclose the following in an envelope:
     - Original tax return
     - Attached documents (various certificates, etc.)
     - Copy of My Number Card (front and back)
     - If a copy is needed: Copy of tax return + self-addressed stamped envelope
  5. Mail to the competent tax office (write "Tax Return Enclosed" on the envelope)
  6. Recommended to use simple registered mail or special recorded mail (to retain proof of shipment)

Confirming the Address:
  Search for the competent tax office on the NTA website's "For those who want to know the location of tax offices, etc."

Method 3: In-Person at Tax Office Counter

Advantages:
  - Can receive a receipt stamp immediately
  - If there are deficiencies, they will be pointed out on the spot

Notes:
  - Crowded during the tax return period (especially late February to early March)
  - Subject to tax office business hours (weekdays 8:30 AM to 5:00 PM)
  - Some tax offices are open on Sundays during the submission period

Procedure:
  1. Print the tax return
  2. Prepare attached documents
  3. Bring a copy (for your records)
  4. Submit at the counter of the competent tax office
  5. Get a receipt stamp on your copy

Summary of Submission Method Comparisons

Item	e-Tax	Mail	In-Person
Blue Tax 650,000 Yen Deduction	Available	Not Available (550,000 Yen)	Not Available (550,000 Yen)
Omission of Attached Documents	Allowed	Not Allowed	Not Allowed
Refund Processing	Fast (approx. 3 weeks)	Slow (1-2 months)	Slow (1-2 months)
Available Submission Time	24 hours	Anytime for shipping	Business hours only
Receipt Confirmation	Immediate (receipt notification)	Wait for copy return	Receipt stamp on the spot

Step 4: Confirm Submission Deadlines

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Submission Deadlines for Reiwa 7 (2025) Tax Returns
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

■ Income Tax Return
  Submission Deadline: Monday, March 16, Reiwa 8 (2026)
  ※ If March 15 falls on a Sunday, the deadline is the following Monday
  ※ Refund returns can be submitted from January 1, Reiwa 8

■ Consumption Tax Return
  Submission Deadline: Tuesday, March 31, Reiwa 8 (2026)

■ Payment Deadline
  Income Tax: Same as submission deadline (March 16)
  Consumption Tax: Same as submission deadline (March 31)
  ※ For transfer payment, account withdrawal will be in late April

■ Deadline for Blue Tax Return Special Deduction of 650,000 Yen
  Submission by the deadline (March 16) is a mandatory requirement
  ※ Even one day late reduces the deduction from 650,000 yen to 100,000 yen
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

Step 5: Guidance on Payment Methods

If the declared tax amount is payable (positive):

Method	Fee	Notes
Direct Payment (e-Tax)	Free	Advance notification required
Transfer Payment	Free	Advance notification required, account withdrawal
Credit Card	Processing fee applies	NTA Credit Card Payment Site
Convenience Store Payment via QR Code	Free	Up to 300,000 yen
Counter at Financial Institution/Tax Office	Free	Payment slip required
Smartphone App Payment	Free	Supports Pay payments

Step 6: Post-Submission Task List

□ Store a copy of the tax return (save submission data for e-Tax)
□ Record the acceptance number and receipt notification
□ Save omitted attached documents for 5 years
□ Save books and documents for 7 years (for Blue Tax Return filers)
□ Make payment by the deadline if applicable
□ Confirm the transfer if there is a refund (3 weeks to 2 months)
□ For the 2nd year onwards of housing loan deduction, can be handled via year-end adjustment
  (Submit the "Special Deduction for Housing Loans, etc. Return" received from the tax office to your employer)
□ Handle any required consumption tax notifications
  (e.g., notification of election of simplified taxation, shortening of taxable period, etc.)

Output Handover Document

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.

Output Step-by-Step File

Output to

.shinkoku/progress/09-submit.md

in the following format:

---
step: 9
skill: submit
status: completed
completed_at: "{current date YYYY-MM-DD}"
fiscal_year: {tax_year}
---

# Results of Submission Preparation & Checklist

## Submission Method

- Selected submission method: {e-Tax/Mail/Counter}

## Checklist Completion Status

- Income Tax Return Check: {Completed/Incomplete}
- Blue Tax Return Financial Statements Check: {Completed/Incomplete/Not Applicable}
- Consumption Tax Return Check: {Completed/Incomplete/Not Applicable}
- Attached Documents Check: {Completed/Incomplete}

## Submission Deadlines

- Income Tax: Reiwa {year} {month}/{day}
- Consumption Tax: Reiwa {year} March 31 (if applicable)

## Payment Method & Amount

- Income Tax Payment Amount: {amount} yen ({payment method})
- Consumption Tax Payment Amount: {amount} yen ({payment method}) (if applicable)

## Next Steps

Review the post-submission task list

Update Progress Summary

Update

.shinkoku/progress/progress-summary.md

(create a new file if it does not exist):

YAML frontmatter: fiscal_year, last_updated (current date), current_step: submit
Table: Update the status of all steps (mark submit as completed)
State that all tax return steps have been completed

Guidance After Output

After outputting the files, inform the user:

"Handover documents have been saved to
```
.shinkoku/progress/
```
. Even if the session is interrupted, results can be carried over to the next skill."
Inform the user that all tax return steps have been completed

Additional Resources

Reference Files

For detailed check items, refer to:

references/submission-checklist.md
— All check items for Schedule 1, Schedule 2, financial statements, consumption tax, and attached documents (excluding separate taxation)

Disclaimer

This information is based on Reiwa 7 tax returns
Submission deadlines may be extended due to special cases such as disasters
It is recommended to confirm with the tax office or a tax accountant before final submission
Reference: skills/tax-advisor/reference/disclaimer.md

submit

NPX Install

Tags

SKILL.md Content (Chinese)