Here are the rules in short form:
1) Slice the Makushita banzuke into 15 equal brackets (ms1-ms4, ms5-ms8 etc.).
2) Pick one rikishi from each bracket.
3) Send your selection via the entry form
4) The deadline is shonichi 8 AM JST.
5) Done.
Here are detailed rules for the rule-minded:
1) You collect win points for your picked rikishi, and these win points will be converted into a win-loss record. If a rikishi finishes with a MK, you won't get any win points. If a rikishi finshes 4-3, you'll get 0.5 win point for your overall win point tally. A 5-2 gives you a full win point, a 6-1 nets 1.5 win points, and a 7-0 adds two full win points (if a rikishi has an eighth bout, the win points depend on the result of this last bout: e.g. a 5-3 after 4-3 adds 0.75 win points; a 4-4 after 4-3 is treated like the 4-3, i.e. with 0.5 WPs). The sum total of win points across 15 rikishi amounts to the win-loss record for a player (if necesseary it will be rounded up or down based on banzuke requirements).
2) The player with the most win points gets the yusho. In case of a tie, brackets will be compared pair-wise (in descending order down the banzuke) until a winner can be determined.
3) Sansho prizes are awarded as follows (all sansho require a KK):
3a) Shukun-sho for the player who picked the yusho winner. In case of a tie, other 7-0 rikishi will be compared, followed by 6-1 rikishi in descending order etc., until a winner can be determined.
3b) Kanto-sho for the player whose rikishi have netted the most wins.
3c) Gino-sho: for the player with the most unusual picks - total sum of wins of a rikishi divided by number of players who picked him.
4) A kosho application is not necessary. In case of a single absence the player keeps his/her rank, if possible. The second consecutive kyujo basho will be counted as 0-0-15, and the third kyujo in a row leads to the retirement of the player.
5) Kyujo rikishi: Because there is little time between kyujo announcements and the start of the basho, players are allowed to replace a kyujo rikishi with a 0-0 rikishi or 0-1 rikishi until day 2 of the basho (8 AM JST).
6) Promotions (these rules might change):
6a) Ozeki promotion requirements: three KK in a row with at least 31 wins total; Sekiwake rank at the crucial third basho; alternatively, a 3-basho cumulative "position score" below 15 (if you finish first, your position score is 1; if you are tied for second place with three other players, your position score will be 3.5 etc.)
6b) Yokozuna promotion: Two consecutive yusho and overall good manners.
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