tax-invoice-credit-context

Invoice Input Tax Credit Context (インボイス仕入税額控除コンテキスト)

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

Provision of information on input tax credit

When responding about input tax credit,references/input-tax-credit-rules.md read and perform the following:

1. Confirm and explain the principle (retention of qualified invoices + books)
2. Confirm whether it falls under the 6 permanent exceptions for bookkeeping-only retention (public transportation, vending machines, mail, etc.)
3. Explain the deduction rates for transitional measures on purchases from tax-exempt businesses (80%→70%→50%→30%→0%)
4. Explain the deduction methods according to the taxable sales ratio (full deduction, individual correspondence method, lump-sum proportional allocation method)
5. Explain the retention period (7 years) and the requirements for retaining electronic transaction data

Reference files

File	Content
references/input-tax-credit-rules.md	Principles of input tax credit, bookkeeping requirements, the 6 permanent exceptions, transitional measures, taxable sales ratio and deduction methods