{
  "ids": {
    "program": "0580J1RKTRFM9SYZ2YXT4KQ382",
    "edition": "6EYRSCK2MS33AZEF9MAQHJH0RG"
  },
  "summary": {
    "publicId": "2kr7ibdf",
    "name": "会社設立時の登録免許税の軽減",
    "kind": "tax",
    "level": "city",
    "issuerName": "杉並区",
    "scopeAreaCode": "13115",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": null,
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-13T23:23:02Z",
    "capYen": null,
    "officialUrl": "https://www.city.suginami.tokyo.jp/s121/1792.html"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": null,
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": "東京法務局 杉並出張所",
    "contactPhone": "03-3395-0255",
    "summary": "創業を行おうとする者または創業後5年未満の個人が会社を設立する場合、株式会社または合同会社は資本金の0.7％→0.35％（株式会社の最低税額は15万円→7.5万円、合同会社の最低税額は6万円→3万円）に、合名会社または合資会社は1件につき6万円→3万円に軽減されます。",
    "visibleFields": [
      "contact_dept",
      "contact_phone",
      "summary"
    ]
  },
  "benefitRules": [
    {
      "targetLabel": "株式会社または合同会社",
      "calcType": "tax",
      "rateNum": 7,
      "rateDen": 2000,
      "capYen": null,
      "fixedYen": null,
      "unitYen": null,
      "unitLabel": null,
      "isAddition": false,
      "conditionText": null,
      "sourceQuote": "株式会社または合同会社\n0.35％"
    },
    {
      "targetLabel": "株式会社",
      "calcType": "tax",
      "rateNum": null,
      "rateDen": null,
      "capYen": null,
      "fixedYen": 75000,
      "unitYen": null,
      "unitLabel": null,
      "isAddition": false,
      "conditionText": "最低税額",
      "sourceQuote": "株式会社の最低税額\n7.5万円"
    },
    {
      "targetLabel": "合同会社",
      "calcType": "tax",
      "rateNum": null,
      "rateDen": null,
      "capYen": null,
      "fixedYen": 30000,
      "unitYen": null,
      "unitLabel": null,
      "isAddition": false,
      "conditionText": "最低税額",
      "sourceQuote": "合同会社の最低税額\n3万円"
    },
    {
      "targetLabel": "合名会社または合資会社",
      "calcType": "tax",
      "rateNum": null,
      "rateDen": null,
      "capYen": null,
      "fixedYen": 30000,
      "unitYen": null,
      "unitLabel": null,
      "isAddition": false,
      "conditionText": "1件につき",
      "sourceQuote": "合名会社または合資会社\n3万円に軽減"
    }
  ],
  "eligibilityRules": [
    {
      "reqType": "other",
      "valueText": "創業を行おうとする者または創業後5年未満の個人が会社を設立する場合",
      "isMandatory": true,
      "sourceQuote": "創業を行おうとする者または創業後5年未満の個人が会社を設立する場合"
    }
  ],
  "steps": [],
  "requiredDocs": [],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-10-28T01:25:49Z",
      "changeType": "new",
      "summary": "新しい制度：会社設立時の登録免許税の軽減",
      "programPublicId": "2kr7ibdf",
      "programName": "会社設立時の登録免許税の軽減",
      "issuerName": "杉並区",
      "scopeAreaCode": "13115"
    }
  ],
  "topics": [
    "sogyo",
    "tenpo"
  ]
}