Agent skill
tax-invoice-credit-context
Background context for invoice-system input tax credit rules (仕入税額控除) in the shinkoku tax filing plugin. Contains eligibility requirements, the 6 permanent exceptions (帳簿のみ保存の恒久特例), 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.
Install this agent skill to your Project
npx add-skill https://github.com/majiayu000/claude-skill-registry/tree/main/skills/other/other/tax-invoice-credit-context
SKILL.md
インボイス仕入税額控除コンテキスト（Input Tax Credit Context）
このスキルはインボイス制度における仕入税額控除の要件・例外に関するコンテキストを提供する。
仕入税額控除の情報提供
仕入税額控除に関する回答を行う際は、references/input-tax-credit-rules.md を読み込んで以下を実行する:
- 原則（適格請求書＋帳簿の保存）を確認して案内する
- 帳簿のみ保存の恒久特例6類型（公共交通機関・自販機・郵便等）への該当を確認する
- 免税事業者からの仕入れに係る経過措置の控除率（80%→70%→50%→30%→0%）を案内する
- 課税売上割合に応じた控除方式（全額控除・個別対応方式・一括比例配分方式）を説明する
- 保存期間（7年間）と電子取引データ保存の要件を案内する
参照ファイル
| ファイル | 内容 |
|---|---|
references/input-tax-credit-rules.md |
仕入税額控除の原則・帳簿記載要件・恒久特例6類型・経過措置・課税売上割合と控除方式 |
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