invoice-system SKILL.md skillA

invoice-system from kazukinagata/shinkoku is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.

Install it, pinned
mdr add kazukinagata/shinkoku/invoice-system@git:20260307.724e5a2

Pins git:20260307.724e5a2 in mdr.lock. Pin the fingerprint instead.

Audit grade
A, 17 of 17 checks passed
Kind
SKILL.md skill
Repository
kazukinagata/shinkoku
Path
skills/invoice-system/SKILL.md
Versions recorded
3
Latest version
git:20260307.724e5a2, committed Mar 7, 2026
First version recorded
Feb 19, 2026
Size
6,190 bytes
Repository stars
366
License
MIT

This skill should be used when the user asks about the invoice system (インボイス制度), qualified invoices (適格請求書), registration numbers (登録番号), input tax credits (仕入税額控除), the 20% special measure (2割特例), the 30% special measure (3割特例), tax-exempt businesses (免税事業者), transitional measures (経過措置), small-amount exceptions (少額特例), corrected invoices (修正インボイス), or any related topics. Trigger phrases include: "インボイス", "適格請求書", "登録番号", "仕入税額控除", "2割特例", "3割特例", "免税事業者", "経過措置", "少額特例", "修正インボイス…

Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.

What the file says

# インボイス制度(Invoice System)

適格請求書等保存方式(インボイス制度)に関する包括的な知識ベース。
制度の概要、記載要件、経過措置、仕入税額控除ルール、登録判断を支援する。

## 制度概要

インボイス制度(適格請求書等保存方式)は、令和5年(2023年)10月1日に開始された消費税の仕入税額控除に関する制度。課税事業者が仕入税額控除を受けるためには、原則として「適格請求書発行事業者」が発行する「適格請求書(インボイス)」の保存が必要となる。適格請求書発行事業者になるには税務署への登録申請が必要で、登録番号(T+13桁)が付与される。

令和8年度税制改正大綱(R7.12.26閣議決定)により、3割特例の新設、経過措置スケジュールの5段階化など大幅な変更がある。

## クイックリファレンス

### 登録番号の形式

- **T + 13桁の数字**
- 法人: T + 法人番号(例: T1234567890123)
- 個人: T + 固有番号(マイナンバーとは異なる)

### 適格請求書の6つの必須記載事項

1. 発行事業者の氏名又は名称及び**登録番号**
2. 取引年月日
3. 取引内容(軽減税率対象品目の明示含む)
4. 税率ごとに区分した対価の額及び適用税率
5. 税率ごとに区分した消費税額等
6. 受領者の氏名又は名称

### 現行の経過措置一覧(令和7年時点)

| 措置 | 内容 | 適用期限 |
|------|------|---------|
| 2割特例 | 売上消費税額の20%を納付 | R8.9.30を含む課税期間まで |
| 免税事業者仕入控除 | 80%→70%→50%→30%→0% | R11.10.1で完全移行 |
| 少額特例 | 税込1万円未満はインボイス不要 | R11.9.30まで |
| 少額返還インボイス免除 | 税込1万円未満は返還インボイス不要 | 恒久措置 |

### 消費税額の端数処理

- 1インボイスにつき、税率ごとに**1回**の端数処理
- 切捨て・切上げ・四捨五入いずれも可(事業者の選択)
- 行ごとの端数処理は不可

## リファレンスファイル参照ガイド

質問の内容に応じて、以下のリファレンスファイルを参照する:

| 質問カテゴリ | 参照ファイル |
|-------------|-------------|
| 適格請求書の記載事項・種類・端数処理 | `references/qualified-invoice-requirements.md` |
| 経過措置のスケジュール・控除率・期限 | `references/transitional-measures-timeline.md` |
…

Read the whole file at its exact version.

How to install

The exact contents, by fingerprint
mdr add kazukinagata/shinkoku/invoice-system@sha256:139a310e2d7edaa1

The line at the top of this page pins the label git:20260307.724e5a2, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.

Badge

mdr badge

[![mdr](https://markdownregistry.com/badge/art_op6x7fmb45fq7rmx.svg)](https://markdownregistry.com/a/art_op6x7fmb45fq7rmx)

5 badge image fetches in 30 days. What the badge shows.

Versions

The registry has recorded 3 versions of this file, between Feb 19, 2026 and Mar 7, 2026, about one every 8 days.

versioncommittedcommitsizeaudit
git:20260307.724e5a2 latest2026-03-07 724e5a2 6,190 BA view · diff
git:20260220.21cd3092026-02-20 21cd309 6,185 BA view · diff
git:20260219.0d59a402026-02-19 0d59a40 6,007 BA view

Audit of the latest version

A  17 of 17 checks passed. Fixed automatic checks with no AI involved, so the same checks give the same answer every run.
  • pass: Frontmatter block present
  • pass: Frontmatter declares a name
  • pass: Frontmatter declares a description
  • pass: Size between 200 bytes and 200 KB (6190 bytes)
  • pass: No zero-width or bidi control characters
  • pass: No instruction hidden inside an HTML comment
  • pass: No link to an exfiltration or paste host
  • pass: No credential-shaped string
  • pass: No instruction to send local credentials anywhere
  • pass: No text hidden with inline styles
  • pass: No prompt-injection phrasing
  • pass: No curl or wget piped into a shell
  • pass: No recursive delete of root, home or parent
  • pass: No instruction to read or print local credentials
  • pass: No base64 blob over 200 characters
  • pass: No link to a raw IP address
  • pass: No script tag

Source

GitHub

kazukinagata/shinkoku · 366 stars · license MIT · pushed 2026-09-09 · branch main

API

GET https://markdownregistry.com/api/v1/artifacts/art_op6x7fmb45fq7rmx
GET https://markdownregistry.com/api/v1/resolve?ref=kazukinagata/shinkoku/invoice-system
GET https://markdownregistry.com/api/v1/blob/139a310e2d7edaa1bd0a21042d787e12f6971e3134ed468317222e37793b6ebf

Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.

Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.

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