{
  "ids": {
    "program": "4JEB1WX4GQRM38PGZDHES8S5MR",
    "edition": "73XYWSVAA5CSH0ZH1NGTM24Y40"
  },
  "summary": {
    "publicId": "9h1vpqfa",
    "name": "会社設立時登録免許税の減免",
    "kind": "tax",
    "level": "city",
    "issuerName": "岡山市",
    "scopeAreaCode": "33100",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": null,
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-24T01:40:55Z",
    "capYen": null,
    "officialUrl": "https://www.city.okayama.jp/jigyosha/0000009171.html"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": null,
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": null,
    "contactPhone": null,
    "summary": "岡山市内で会社を設立する際の登録免許税を減免",
    "visibleFields": [
      "summary"
    ]
  },
  "benefitRules": [
    {
      "targetLabel": "登録免許税",
      "calcType": "tax",
      "rateNum": 7,
      "rateDen": 2000,
      "capYen": null,
      "fixedYen": null,
      "unitYen": null,
      "unitLabel": null,
      "isAddition": false,
      "conditionText": "株式会社または合同会社",
      "sourceQuote": "会社設立時登録免許税\n0.35％に減免"
    }
  ],
  "eligibilityRules": [
    {
      "reqType": "other",
      "valueText": "(1)創業前の人又は創業後5年未満の人(個人のみ)",
      "isMandatory": true,
      "sourceQuote": "(1)創業前の人又は創業後5年未満の人(個人のみ)"
    },
    {
      "reqType": "other",
      "valueText": "(2)会社法上の発起人であり、かつ、会社の代表者となって会社を設立しようとする個人",
      "isMandatory": true,
      "sourceQuote": "(2)会社法上の発起人であり、かつ、会社の代表者となって会社を設立しようとする個人"
    }
  ],
  "steps": [
    {
      "stepNo": 1,
      "title": "設立登記を行う際に、証明書の原本を法務局に提出",
      "body": null,
      "deadlineText": null
    }
  ],
  "requiredDocs": [
    {
      "name": "証明書の原本",
      "note": null
    }
  ],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-10-24T01:40:55Z",
      "changeType": "new",
      "summary": "新しい制度：会社設立時登録免許税の減免",
      "programPublicId": "9h1vpqfa",
      "programName": "会社設立時登録免許税の減免",
      "issuerName": "岡山市",
      "scopeAreaCode": "33100"
    }
  ],
  "topics": [
    "sogyo",
    "tenpo"
  ]
}