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.
NewMaintained
Automatic
◆Finance & Accounting pack
Last verified 8/21/2026
What it changes
Passed 17 of 22 test cases with the skill, and 17 of 22 without it.
Without skill77%
With skill77%
0 fixed17 passed either way5 still failing0 broke
Pass-rate lift
0 pp
Tokens
-20%
Agent turns
0%
Response time
-34%
Model gemini-3.6-flashMeasured 8/21/2026v117 of 22 cases passed with skill
Tokens, turns and time describe resource use, not a dollar price.
What's inside
The instructions your model reads when the skill loads.