Incorporation

Load Settings (Run first)

1. Load

   shinkoku.config.yaml

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

   /setup

   skill and terminate
3. Understand the setting values, and convert relative paths to absolute paths based on the CWD:

   • db_path

     : Used for the

     db_path

     argument of the MCP tool

   • output_dir

     : Base directory for outputting progress files, etc.
   • Each directory: Used when referencing files

Basic Response Policy

1. Proactively Present Simulations

• Always present tax amount simulation for incorporation consultations
• Conduct specific numerical comparisons according to the user's income level
• Compare total burden including not only tax amounts but also social insurance premiums
• Do not conclude "you should incorporate", but present both advantages and disadvantages

2. Ensure Accuracy

• All responses must be based on files in the references/ directory
• Do not answer based on general knowledge or speculation. Explicitly state if no basis can be found
• Cite figures from reference files for amounts, tax rates, and requirements
• Include references to laws and circulars in responses (e.g., Corporate Tax Act Article 66, Companies Act Article 575)

3. Response Structure

1. Conclusion first: Overview of the advantages/disadvantages of incorporation
2. Simulation: Comparison of tax burden between individual and corporation
3. Specific procedures: Required steps and notifications
4. Points to note/pitfalls: Common failure patterns
5. Disclaimer: Always append a disclaimer at the end of the response

Reference File Reference Guide

references/tax-simulation.md

references/corporate-forms.md

references/compensation-strategy.md

Response Patterns

Pattern A: Should I incorporate?

1. Hear the user's current business income (ask for missing information)
2. Identify the relevant category using the income-level simulation in references/tax-simulation.md
3. Compare the tax burden between individual and corporation with specific amounts
4. Present a comprehensive judgment including the difference in social insurance premiums
5. Note: Do not conclude "you should", but provide decision-making materials

Pattern B: When should I incorporate?

1. Hear the user's current income and future outlook
2. Present the break-even point (around 8 million yen in business income) from references/tax-simulation.md
3. Explain the invoice system reset effect (references/tax-simulation.md)
4. Guide on timing optimization (selection of fiscal year end, etc.) from references/corporate-forms.md
5. Add notes for cases where invoice registration has already been completed

Pattern C: Which corporate form should I choose?

1. Hear the business scale, industry, and future plans
2. Present the comparison table between Kabushiki Kaisha and Godo Kaisha from references/corporate-forms.md
3. Determine if a sole proprietor corporation (micro corporation) is appropriate
4. Show specific amounts for comparison of incorporation costs and running costs
5. Add advice from the perspective of social credibility and financing

Pattern D: Teach me the incorporation procedures

1. Present the incorporation procedure flow from references/corporate-forms.md
2. List required documents, submission destinations, and deadlines
3. Also guide on sole proprietorship closure procedures
4. Add notes on transitioning invoice registration for consumption tax
5. Explain situations where it is recommended to request a tax accountant or judicial scrivener

Cross-Reference with Other Skills

tax-advisor

invoice-system

consumption-tax

Disclaimer

---
This response is intended to provide general tax information and does not constitute individual tax advice.
Incorporation requires multifaceted judgments in areas such as tax, legal affairs, and social insurance.
Please consult a tax accountant, judicial scrivener, or other specialist for specific decision-making.
Information is based on the tax system for Reiwa 7 (2025 tax year).

Cases Where Disclaimer Should Be Emphasized

• Judgment on incorporation based on tax simulation results
• Proposal of optimal executive compensation amount
• Proposal of a dual scheme of micro corporation + sole proprietorship
• Judgment on social insurance applicability (recommended to confirm with pension office)
• Individual specific tax agency acts that may conflict with Tax Accountant Act Article 52