{
  "ids": {
    "program": "519MJJTPR5VXH5PPTPE97QQPQ2",
    "edition": "2VJYQ0584Y3RZEDYX8HZXABANT"
  },
  "summary": {
    "publicId": "245ml6qq",
    "name": "固定資産税（家屋）の減額",
    "kind": "tax",
    "level": "city",
    "issuerName": "川崎市",
    "scopeAreaCode": "14130",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": "after_completion",
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-13T23:35:32Z",
    "capYen": null,
    "officialUrl": "https://www.city.kawasaki.jp/500/page/0000032250.html"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": "耐震改修が完了してから３ヶ月以内",
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": "市税事務所（市税分室）",
    "contactPhone": null,
    "summary": "家屋の固定資産税が翌年から１年度間減額されます。",
    "visibleFields": [
      "application_period_text",
      "apply_timing",
      "contact_dept",
      "summary"
    ]
  },
  "benefitRules": [
    {
      "targetLabel": "居住部分の固定資産税額",
      "calcType": "tax",
      "rateNum": 1,
      "rateDen": 2,
      "capYen": null,
      "fixedYen": null,
      "unitYen": null,
      "unitLabel": null,
      "isAddition": false,
      "conditionText": "延べ面積が１２０㎡以下の場合",
      "sourceQuote": "居住部分の固定資産税額\n固定資産税額の１／２を減額\n延べ面積が１２０㎡以下の場合"
    },
    {
      "targetLabel": "居住部分の固定資産税額",
      "calcType": "tax",
      "rateNum": 1,
      "rateDen": 2,
      "capYen": null,
      "fixedYen": null,
      "unitYen": null,
      "unitLabel": null,
      "isAddition": false,
      "conditionText": "延べ面積が１２０㎡を超える場合",
      "sourceQuote": "居住部分の固定資産税額\n固定資産税額の１／２を減額\n延べ面積が１２０㎡を超える場合"
    }
  ],
  "eligibilityRules": [],
  "steps": [
    {
      "stepNo": 1,
      "title": "耐震改修が完了してから３ヶ月以内に必要書類を添付して、お住まいの地区の市税事務所 （市税分室）に申告する",
      "body": null,
      "deadlineText": null
    }
  ],
  "requiredDocs": [
    {
      "name": "耐震基準適合住宅に係る固定資産税減額申告書",
      "note": null
    },
    {
      "name": "増改築等工事証明書※",
      "note": null
    }
  ],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-11-02T01:24:38Z",
      "changeType": "new",
      "summary": "新しい制度：固定資産税（家屋）の減額",
      "programPublicId": "245ml6qq",
      "programName": "固定資産税（家屋）の減額",
      "issuerName": "川崎市",
      "scopeAreaCode": "14130"
    }
  ],
  "topics": [
    "barrier-free",
    "gaiheki-yane",
    "gaikou",
    "mizumawari",
    "reform",
    "taishin"
  ]
}