Hey, just posting this for those who, like me, are new to Samurai.
Assuming:
level 99
Kantonotachi (delay 464), the TP Bonus + 100 being the standard
5/5 sTP merits
6 sTP in weapon skill gear set (common for Rajas Ring and Brutal Earring)
the second hit of Shoha will miss (just to be safe, since second hit does not get accuracy bonus of first hit)
A tp set with 29 sTP will insure you both get a 5-hit from 0tp, and get to 100tp with 4 hits after landing the first hit only of Shoha.
------------------------Math Line, read if you are interested-------------------------------
Basic Numbers
Kantonotachi: delay of 464
Trait sTP at level 99: 30
Merited sTP: 10
Weapon Skill sTP: 6
desired build: true 5-hit and Shoha+4-hit
TP for a single hit for a 464 weapon (same as return on one hit of Shoha) without any sTP: 12.2
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starting with the true 5-hit, you need 20tp returned on each swing.
tp return = base tp * (1+sTP/100)
20 = 12.2 * (1+sTP/100)
20 = 12.2 + 12.2sTP/100
7.8 = 12.2sTP/100
780 = 12.2sTP
sTP = 63.9, must round up so = 64.
30 (trait) + 10 (merits) + gear = 64
gear requires 24 sTP in tp phase for a true 5-hit. This is less than the 29 that will be shown as required for the 4-hit + Shoha.
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moving on to determine 4-hit + Shoha
the return from a single swing of Shoha = base tp*(1+sTP/100)
tp return = 12.2*[1+(30+10+6)/100] for traits, merits, and Brutal Earring + Rajas Ring
tp return = 12.2*(1.46)
tp return = 17.812, truncated after first decimal place
tp return from a single hit of Shoha = 17.8
So, to get to the next Shoha you need 100-17.8 tp = 82.2 tp.
If you want that in four hits you need 82.2/4tp = 20.55, which given the truncation after a single decimal place means you need 20.6 tp/hit
tp return = base tp*(1+sTP/100)
20.6 = 12.2*(1+sTP/100)
20.6/12.2 = 1+sTP/100
(20.6/12.2)-1 = sTP/100
[(20.6/12.2)-1]*100 = sTP
sTP = 68.85..., must round up, so you need 69 sTP
69 sTP = 30 (traits) + 10 (merits) + gear
gear = 69-30-10 sTP
gear requires = 29 sTP in tp gear set

