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Tax Invoice Credit Context

kazukinagata/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.

2k tokens
context cost
the whole folder, loaded on every use
2
files
instructions only
0
copies elsewhere
how many repositories repackaged it
352
stars on the repo
on the repository, not the skill itself

Install

one command, takes just this skill from the repository
npx skills add https://github.com/kazukinagata/shinkoku --skill tax-invoice-credit-context

The instruction itself

1 sections, as written by the author

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 |

How to use it

Copy the folder

Take kazukinagata/tax-invoice-credit-context from the repository into ~/.claude/skills for personal use, or into .claude/skills inside a project.

Check the name does not clash

The agent identifies a skill by the name field in its header. Two skills with the same name cannot sit side by side — one of them will be ignored.