Tax Filing Assessment (Determining Filing Requirements & Types)

Load Settings (Execute First)

1. Read

   shinkoku.config.yaml

   using the Read tool
2. If the file does not exist, guide the user to run the

   /setup

   skill and exit
3. 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 outputting progress files, etc.
   • Each directory: Used when referencing files

Load Progress Information

1. Read

   .shinkoku/progress/progress-summary.md

   using the Read tool (if it exists)
2. Read the following handover files using the Read tool (if they exist):

   • .shinkoku/progress/01-setup.md

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

Basic Judgment Guidelines

• When users mention "income", internally convert it to "taxable income" for judgment
• Conduct judgments in the order of income tax → consumption tax → resident tax
• Cite relevant laws and official notices as the basis for each judgment
• Present the judgment results as a summary list at the end
• If there are unclear points, confirm with additional questions (do not make assumptions)

Question Design Rules for Interviews

• Confirm all checklist items without omission. Do not omit items due to tool option limits (the AskUserQuestion tool allows a maximum of 4 options per question). If there are many items, split them into multiple rounds of confirmation
• If an event has multiple aspects (e.g., purchasing a used house and carrying out renovations), set it to multi-selectable (multiSelect: true) or include combination patterns in the options
• Before designing options, determine whether the item is exclusive (only one can be selected) or concurrent (multiple can apply)

Step 1: Basic Information Interview

1-0. Confirm Previous Year's Tax Return

past_returns_dir

Confirmation Items

• Presence of the previous year's tax return (First Form)
• Amount of business income for the previous year (profit or loss)
• Declared tax amount for the previous year (Column ㊺) — whether it exceeded 150,000 yen
• Presence of provisional tax payments and paid amount (1st installment, 2nd installment)
• Presence of carry-over deduction of net losses (whether a blue tax return showed a deficit in prior years)
• Taxable sales amount for consumption tax in the previous year (used for base period judgment)

Provisional Tax Payment Judgment Rules (Income Tax Act Article 104)

• 1st installment (July): 1/3 of the previous year's tax amount
• 2nd installment (November): 1/3 of the previous year's tax amount
• The remainder is settled in the final tax return

Carry-over Deduction of Net Losses (Income Tax Act Article 70)

• Confirm the deductible carry-over amount
• It can be deducted from the current year's taxable income

1-1. Confirm Salary Income

• Presence and estimated amount of salary income
• Number of salary payers (1 or multiple)
• Whether year-end adjustment was conducted
• Presence of withholding tax slips

1-2. Confirm Non-Salary Income

• Business income (side jobs, freelance work) → Estimated amount, presence of business registration, presence of blue tax return approval
• Rental income
• Stock/dividend income (specific account/general account/NISA) → Confirm details in 1-2a
• Miscellaneous income (cryptocurrency, FX, pension, etc.) → Confirm details in 1-2b, 1-2c
• Temporary income (insurance maturity proceeds, prize money, etc.)
• Capital gains (real estate sales, golf memberships, etc.)
• Retirement income

1-2a. Detailed Confirmation of Stock Transactions (Only for Applicable Users)

1. Account Type:
   • Specific account (with withholding tax): Tax return is optional. However, a return is required for loss offsetting and carry-over losses
   • Specific account (without withholding tax): Tax return is required
   • General account: Tax return is required
   • NISA account: Tax-exempt. No return required
2. Taxation Method Selection for Dividends:
   • Comprehensive taxation: Dividend deduction is available (often advantageous if taxable income is 6.95 million yen or less)
   • Separate taxation: Loss offsetting with stock transaction losses is possible
   • No return required: Only applicable for specific accounts with withholding tax
3. Loss Offsetting Confirmation:
   • Stock transaction losses can be offset against dividends taxed under separate taxation
   • Applicability of carry-over losses from prior years (maximum 3 years)
4. Estimated Amounts: Annual capital gains/losses, dividend amount, withheld tax amount

1-2b. Detailed Confirmation of FX Transactions (Only for Applicable Users)

1. Transaction Type: Over-the-counter FX / Exchange-traded FX (both subject to separate taxation)
2. Annual Profit/Loss: Realized profit/loss + swap income - transaction fees, etc.
3. Carry-over Losses: Presence of carry-over losses from prior years (maximum 3 years)
4. Note: FX profits/losses cannot be offset against stock profits/losses (separate pools)

1-2c. Detailed Confirmation of Cryptocurrency (Only for Applicable Users)

1. Transaction Type: Sale, exchange, payment usage, mining, etc.
2. Annual Profit/Loss: Calculated using the total average method or moving average method
3. Tax Classification: Declared as miscellaneous income (comprehensive taxation)
4. Note: Cryptocurrency losses cannot be offset against other types of income (only offsettable within miscellaneous income)

1-3. Confirm Deduction-Related Items

Group A: Major Deductions (Directly Affect Tax Return Requirements)

• Housing loan deduction (first year or subsequent years) ★Affects return requirements
• Medical expenses paid (guideline: over 100,000 yen)
• Presence and amount of hometown tax donations (usage status of one-stop special measure)

Group B: Other Deductions

• Enrollment in iDeCo / small business mutual aid
• Enrollment in life insurance / earthquake insurance
• Presence of dependents

1-4. Detailed Confirmation of Housing Acquisition (If Housing Loan Deduction Applies)

Acquisition Type (Multi-selectable as multiple may apply)

• Acquisition of newly built housing
• Acquisition of used housing (existing housing)
• Extension/renovation

Detailed Information to Confirm

• Acquisition price (if breakdown of land/building is known)
• Renovation costs (if applicable)
• Presence of housing loan and estimated year-end balance
• Move-in date (whether moved in within 6 months of acquisition)
• Floor area (whether 50 sqm or more; 40 sqm or more if income is 10 million yen or less)
• For used housing: Year of construction (whether after 1982 = new seismic standards)
• Energy-saving performance classification (certified long-term excellent housing, ZEH, energy-saving standard compliant, other)

Interview Completion Checklist

Income-Related

• Presence/amount of salary income, number of payers
• Whether year-end adjustment was conducted
• Presence of business income (side jobs, freelance work)
• Presence of rental income
• Presence of stock/dividend income
• Presence of miscellaneous income (cryptocurrency, FX, pension, etc.)
• Presence of temporary income
• Presence of capital gains
• Presence of retirement income

Deduction-Related

• Applicability of housing loan deduction (first year or subsequent years)
• Medical expense payment status
• Presence of hometown tax donations
• Presence of enrollment in iDeCo / small business mutual aid
• Presence of enrollment in life insurance / earthquake insurance
• Presence of dependents

Previous Year's Tax Return-Related

• Declared tax amount for the previous year (for provisional tax payment requirement judgment)
• Presence of provisional tax payments and paid amount
• Presence of carry-over of net losses

Step 2: Judgment of Income Tax Return Requirements

Judgment Flowchart: Cases Requiring a Tax Return

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】

Cases Where No Tax Return Is Required (Confirmatory Notification)

• Salary earner with completed year-end adjustment and side job income of 200,000 yen or less (though resident tax return is still required)
• Public pension income of 4 million yen or less and non-pension income of 200,000 yen or less
• Income below the basic deduction amount

Note: Cases Where a Return Is Required Even If Income Is 200,000 Yen or Less

• A separate resident tax return is required (filing with the municipality)
• If filing a tax return for medical expense deduction, etc., all income including amounts below 200,000 yen must be aggregated
• The one-stop special measure for hometown tax donations becomes invalid if a tax return is filed

Step 2.5: (Not Covered) Judgment of Separate Taxation Filing Requirements

Step 3: Judgment of Consumption Tax Filing Requirements

Judgment Flowchart: Taxable Business Operator Determination for Consumption Tax

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

Judgment of Consumption Tax Filing Method

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

Step 4: Judgment of Resident Tax Filing Requirements

Judgment Flowchart

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)

Confirmation of Resident Tax Collection Method

• Ordinary collection (self-payment): If you do not want your employer to know about your side job
• Special collection (deduction from salary): Default option
• Selectable in the "Resident Tax Matters" section of the income tax return

Step 5: Presentation of Judgment Result Summary

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Tax Filing Requirement & Type Judgment Results
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

■ 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]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

Output of Handover Documents

Output of Step-Specific File

.shinkoku/progress/02-assess.md

---
step: 2
skill: assess
status: completed
completed_at: "{Current Date YYYY-MM-DD}"
fiscal_year: {tax_year}
---

# Tax Filing Requirement & Type Judgment Results

## Judgment Results

- Income Tax Return: {Required/Not Required/Recommended Refund Claim} ({Basis})
- Consumption Tax Return: {Required/Not Required}
- Resident Tax Return: {Not Required (covered by income tax return)/Required Separately}
- Blue Tax Return Special Deduction: {650,000 yen/100,000 yen} ({Basis})

## Income Summary

- Salary Income: {Yes/No} ({Details})
- Business Income: {Yes/No} ({Details})
- Stock Transactions: {Yes/No} ({Account Type, Estimated Profit/Loss})
- FX Transactions: {Yes/No} ({Estimated Profit/Loss})
- Cryptocurrency: {Yes/No} ({Estimated Profit/Loss})
- Miscellaneous Income: {Yes/No} ({Details})
- Dividend Income: {Yes/No} ({Taxation Method: Comprehensive/Separate/No Return Required})
- Temporary Income: {Yes/No} ({Details})
- Other Income: {Describe if applicable}

## Separate Taxation

- Not Covered (if applicable, guided to consult a tax accountant)

## Provisional Tax Payment

- Previous Year's Declared Tax Amount (Column ㊺): {Amount} yen
- Provisional Tax Amount: {Amount} yen (1st/2nd installments {Amount} yen each, {Paid/Unpaid})

## Carry-over Deduction of Net Losses

- Presence of Carry-over Deduction: {Yes/No}
- Carry-over Loss Amount: {Amount} yen ({Loss Occurrence Year})

## Consumption Tax Details

- Taxable Business Operator Classification: {Taxable/Tax-Exempt} ({Basis})
- Taxable Sales in Base Period: {Amount} million yen
- Applicable Method: {20% Special Measure/Simplified Taxation/Regular Taxation}

## Next Steps

Confirm required documents with /gather

Update Progress Summary

.shinkoku/progress/progress-summary.md

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

Guidance After Output

• "Handover documents have been saved to

  .shinkoku/progress/

  . Even if the session is interrupted, the results can be carried over to the next skill."
• Guidance for the next step

Handling of Special Cases

Mid-Year Retirement

• Year-end adjustment not conducted → Settlement required via tax return
• If there is retirement pay → Confirm the withholding tax slip for retirement income

Overseas-Related Cases

• Explicitly state that non-residents (overseas residents) are not covered
• Confirm applicability of foreign tax credit

Special Measures for Disasters

• Confirm applicability of casualty loss deduction and disaster relief act

Additional Resources

Reference Files

Disclaimer Notification

• This judgment is based on general standards and may vary depending on individual circumstances
• It is recommended to consult a tax professional such as a tax accountant for the final decision
• The following income categories are not currently covered; guide the user to consult a tax accountant if applicable:
  • Capital gains (real estate sales, etc.) — No calculation of long-term/short-term tax rates or 30 million yen special deduction
  • Foreign tax credit — No tracking of foreign tax payments or credit calculation
  • Agricultural income/forestry income — No dedicated income category or special calculation
  • Non-residents — Only Japanese residents are covered
• Reference: skills/tax-advisor/reference/disclaimer.md