tax-invoice-credit-context

Original：🇨🇳 Chinese

Translated

Background context for invoice-system input tax credit rules in the Japanese tax filing plugin. Contains eligibility requirements, the 6 permanent exceptions for book-only record retention, transitional measures for purchases from tax-exempt businesses, and storage requirements. This skill is not user-invocable — Claude loads it automatically when responding to input tax credit questions under the invoice system.

2installs

Sourcekazukinagata/shinkoku

Added on2026-03-07

NPX Install

npx skill4agent add kazukinagata/shinkoku tax-invoice-credit-context

SKILL.md Content (Chinese)

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Invoice System Input Tax Credit Context

This skill provides context on the requirements and exceptions for input tax credits under the invoice system.

Providing Input Tax Credit Information

When responding to questions about input tax credits, load

references/input-tax-credit-rules.md

and perform the following:

Confirm and explain the general rule (valid invoice + book record retention)
Confirm eligibility for the 6 permanent exceptions requiring only book record retention (e.g., public transportation, vending machines, postal services)
Explain the transitional measure deduction rates for purchases from tax-exempt businesses (80% → 70% → 50% → 30% → 0%)
Explain the deduction methods based on the taxable sales ratio (full deduction, individual item method, lump-sum proportional allocation method)
Explain the retention period (7 years) and requirements for storing electronic transaction data

Reference Files

File	Content
`references/input-tax-credit-rules.md`	General rules for input tax credits, bookkeeping requirements, 6 permanent exceptions, transitional measures, taxable sales ratio and deduction methods