Agent Skills: Receipt Tax OCR

Receipt Tax OCR

When To Use

• 領収書, レシート, receipt, OCR, リネーム
• 日本の個人事業・副業の経費整理をしているとき
• 領収書フォルダで作業しているとき
• 画像ファイルをOCRしてリネームしたいとき
• Retrieve subscription invoices/receipts or identify when payments switched to a business card
• 確定申告準備で経費整理をしているとき

Core Rules

• Account unclear → Ask the user, do not guess
• Context affecting the account is missing → Ask before renaming or updating the memo when the recipient name, the relationship to that person, or the business purpose is unclear. These change the account (e.g. 接待交際費 / 会議費 / 事業主貸). Never infer them from vendor or amount alone.
• Scope → The default examples assume Japanese bookkeeping and Japanese tax-filing terminology
• Filename format → Use YYYY-MM-DD-content-vendor-note-amount-勘定科目[-メモ].ext
• Date → Use the documented service date (subscription period start), not screenshot date or settlement date; record conflicting history/PDF dates in the memo.
• Evidence priority when values conflict → Trust EXIF first, then the existing filename, then the OCR result, and use the file timestamp only as a last resort. The file timestamp shifts on copy, sync, and re-save, so never let it override a date visible in the receipt.
• Private card payment → Keep the actual business expense account on the receipt; record personal funding as 事業主借 separately from the expense and any later reimbursement. Payment method alone does not establish business purpose.
• Payment-method change → Confirm the business card's last four digits and inspect each transaction's paid receipt; the current default card does not prove past payments. Confirm which periods to save before a batch.
• Personal withdrawal from booked business account → Use 借方: 事業主貸 / 貸方: 普通預金, never 対象外; include the source account and journal entry in the monthly memo.
• Cash withdrawal source or use unclear → Ask whether the source is a booked business 普通預金 and whether the cash was for private or business use before renaming or updating the memo.
• Amount → Preserve the displayed tax-inclusive amount and currency; do not invent a JPY total or mistake a tax-only JPY display for the total.
• Multiple categories → Use the primary one, hint at others in note
• Only surviving evidence is non-expense → Cart screens, canceled bookings, and other non-expense screenshots should not be treated as 補助画像 when they are the only remaining evidence. Record them in the monthly memo table as 対象外 with amount and reason.
• Multiple items in one image → When one screenshot contains multiple products, tickets, books, or shipping supplies, keep one file but add item-by-item breakdown notes in the monthly memo.

Procedure

1. Identify local receipt files or the requested service, period, and save scope
2. Extract native PDF text before OCR; extract date, vendor, amount, currency, and transaction type
3. Determine the accounting category, asking the user if unclear
4. Present a rename/move dry-run, obtain confirmation, then execute using the standard format
5. Create or update the monthly memo file
6. Show a summary table of old → new filenames

References

• Filename parts, vocabulary, category examples, and sample outputs: references/filename-rules.md
• Monthly memo rules and 対象外 / 補助画像 handling: references/monthly-memo.md
• Payment-method history, foreign-currency subscriptions, and PDF matching: references/subscription-receipts.md