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.
This listing is imported from skills.sh public index metadata. Review upstream SKILL.md and repository scripts before running.
Install skill "tax-invoice-credit-context" with this command: npx skills add kazukinagata/shinkoku/kazukinagata-shinkoku-tax-invoice-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:
| 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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