{"id":"f791d087-6231-4c3d-865d-e34dd9a447db","shortId":"3eNPHp","kind":"skill","title":"tax-invoice-credit-context","tagline":"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 ski","description":"# インボイス仕入税額控除コンテキスト（Input Tax Credit Context）\n\n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。\n\n## 仕入税額控除の情報提供\n\n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:\n\n1. 原則（適格請求書＋帳簿の保存）を確認して案内する\n2. 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\n3. 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\n4. 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\n5. 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\n\n## 参照ファイル\n\n| ファイル | 内容 |\n|---------|------|\n| `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 |","tags":["tax","invoice","credit","context","shinkoku","kazukinagata","agent-skills","bookkeeping","claude-code-plugin","claude-code-skills","japan","python"],"capabilities":["skill","source-kazukinagata","skill-tax-invoice-credit-context","topic-agent-skills","topic-bookkeeping","topic-claude-code-plugin","topic-claude-code-skills","topic-japan","topic-python","topic-tax-filing"],"categories":["shinkoku"],"synonyms":[],"warnings":[],"endpointUrl":"https://skills.sh/kazukinagata/shinkoku/tax-invoice-credit-context","protocol":"skill","transport":"skills-sh","auth":{"type":"none","details":{"cli":"npx skills add kazukinagata/shinkoku","source_repo":"https://github.com/kazukinagata/shinkoku","install_from":"skills.sh"}},"qualityScore":"0.619","qualityRationale":"deterministic score 0.62 from registry signals: · indexed on github topic:agent-skills · 339 github stars · SKILL.md body (512 chars)","verified":false,"liveness":"unknown","lastLivenessCheck":null,"agentReviews":{"count":0,"score_avg":null,"cost_usd_avg":null,"success_rate":null,"latency_p50_ms":null,"narrative_summary":null,"summary_updated_at":null},"enrichmentModel":"deterministic:skill-github:v1","enrichmentVersion":1,"enrichedAt":"2026-05-02T18:53:50.692Z","embedding":null,"createdAt":"2026-04-18T22:02:56.574Z","updatedAt":"2026-05-02T18:53:50.692Z","lastSeenAt":"2026-05-02T18:53:50.692Z","tsv":"'0':73 '1':56 '2':61 '3':67 '30':72 '4':75 '5':81 '50':71 '6':27 '70':70 '7年間':83 '80':69 'background':6 'busi':39 'contain':23 'context':5,7,49 'credit':4,14,48 'elig':24 'except':29 'exempt':38 'file':21 'input':12,46 'invoic':3,10 'invoice-system':9 'measur':32 'perman':28 'plugin':22 'purchas':34 'references/input-tax-credit-rules.md':54,88 'requir':25,42 'rule':15 'shinkoku':19 'ski':44 'skill' 'skill-tax-invoice-credit-context' 'source-kazukinagata' 'storag':41 'system':11 'tax':2,13,20,37,47 'tax-exempt':36 'tax-invoice-credit-context':1 'topic-agent-skills' 'topic-bookkeeping' 'topic-claude-code-plugin' 'topic-claude-code-skills' 'topic-japan' 'topic-python' 'topic-tax-filing' 'transit':31 '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':50 'と電子取引データ保存の要件を案内する':84 'への該当を確認する':66 'を案内する':74 'を確認して案内する':60 'を説明する':80 'を読み込んで以下を実行する':55 'インボイス仕入税額控除コンテキスト':45 'ファイル':86 '一括比例配分方式':79 '仕入税額控除':16 '仕入税額控除に関する回答を行う際は':53 '仕入税額控除の原則':89 '仕入税額控除の情報提供':52 '例外に関するコンテキストを提供する':51 '保存期間':82 '個別対応方式':78 '免税事業者からの仕入れに係る経過措置の控除率':68 '全額控除':77 '公共交通機関':63 '内容':87 '原則':57 '参照ファイル':85 '帳簿のみ保存の恒久特例':30 '帳簿のみ保存の恒久特例6類型':62 '帳簿の保存':59 '帳簿記載要件':90 '恒久特例6類型':91 '経過措置':92 '自販機':64 '課税売上割合と控除方式':93 '課税売上割合に応じた控除方式':76 '適格請求書':58 '郵便等':65","prices":[{"id":"70718171-510e-4179-8abe-78214707c47d","listingId":"f791d087-6231-4c3d-865d-e34dd9a447db","amountUsd":"0","unit":"free","nativeCurrency":null,"nativeAmount":null,"chain":null,"payTo":null,"paymentMethod":"skill-free","isPrimary":true,"details":{"org":"kazukinagata","category":"shinkoku","install_from":"skills.sh"},"createdAt":"2026-04-18T22:02:56.574Z"}],"sources":[{"listingId":"f791d087-6231-4c3d-865d-e34dd9a447db","source":"github","sourceId":"kazukinagata/shinkoku/tax-invoice-credit-context","sourceUrl":"https://github.com/kazukinagata/shinkoku/tree/main/skills/tax-invoice-credit-context","isPrimary":false,"firstSeenAt":"2026-04-18T22:02:56.574Z","lastSeenAt":"2026-05-02T18:53:50.692Z"}],"details":{"listingId":"f791d087-6231-4c3d-865d-e34dd9a447db","quickStartSnippet":null,"exampleRequest":null,"exampleResponse":null,"schema":null,"openapiUrl":null,"agentsTxtUrl":null,"citations":[],"useCases":[],"bestFor":[],"notFor":[],"kindDetails":{"org":"kazukinagata","slug":"tax-invoice-credit-context","github":{"repo":"kazukinagata/shinkoku","stars":339,"topics":["agent-skills","bookkeeping","claude-code-plugin","claude-code-skills","japan","python","tax-filing"],"license":"mit","html_url":"https://github.com/kazukinagata/shinkoku","pushed_at":"2026-03-21T04:08:44Z","description":"確定申告自動化 AI エージェントプラグイン — 帳簿管理から e-Tax 入力代行まで","skill_md_sha":"7123328d623a21f420f95f8df263635eb8cf233b","skill_md_path":"skills/tax-invoice-credit-context/SKILL.md","default_branch":"main","skill_tree_url":"https://github.com/kazukinagata/shinkoku/tree/main/skills/tax-invoice-credit-context"},"layout":"multi","source":"github","category":"shinkoku","frontmatter":{"name":"tax-invoice-credit-context","description":"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."},"skills_sh_url":"https://skills.sh/kazukinagata/shinkoku/tax-invoice-credit-context"},"updatedAt":"2026-05-02T18:53:50.692Z"}}