{
  "ids": {
    "program": "767A2CPQ161HH9NWCGBA75XK0F",
    "edition": "2D1SDZ24A4ERSTYT5C71AD1RHK"
  },
  "summary": {
    "publicId": "airro31e",
    "name": "固定資産税・都市計画税の減免",
    "kind": "tax",
    "level": "city",
    "issuerName": "江東区",
    "scopeAreaCode": "13108",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": null,
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-13T23:14:58Z",
    "capYen": null,
    "officialUrl": "https://www.city.koto.lg.jp/396202/machizukuri/toshi/jigyo/funenka/jyoseigennmenn.html"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": "6月末までに都税事務所に減免の申請を行う必要があります。",
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": "東京都江東都税事務所固定資産税課固定資産税班",
    "contactPhone": "03-3637-7128",
    "summary": "老朽住宅を除却した後の土地や不燃化建替えを行った住宅に対して、一定の要件を満たした場合は、固定資産税・都市計画税の減免が受けられます。",
    "visibleFields": [
      "application_period_text",
      "contact_dept",
      "contact_phone",
      "summary"
    ]
  },
  "benefitRules": [],
  "eligibilityRules": [],
  "steps": [
    {
      "stepNo": 1,
      "title": "江東区へ「土地に係る適正管理証明」の申請",
      "body": null,
      "deadlineText": null
    },
    {
      "stepNo": 2,
      "title": "都税事務所に減免の申請",
      "body": null,
      "deadlineText": null
    }
  ],
  "requiredDocs": [],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-10-27T01:21:03Z",
      "changeType": "new",
      "summary": "新しい制度：固定資産税・都市計画税の減免",
      "programPublicId": "airro31e",
      "programName": "固定資産税・都市計画税の減免",
      "issuerName": "江東区",
      "scopeAreaCode": "13108"
    }
  ],
  "topics": [
    "kaitai"
  ]
}