{
  "ids": {
    "program": "0NBGGV9EP1X78KQP4QKZK47TPG",
    "edition": "6G9JBPZVRGCVRD4CG4CP6W2YD7"
  },
  "summary": {
    "publicId": "dwhlg8up",
    "name": "空き家の発生を抑制するための特例措置（空き家の譲渡所得の3,000万円特別控除）",
    "kind": "tax",
    "level": "city",
    "issuerName": "熊本市",
    "scopeAreaCode": "43100",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": null,
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-19T01:02:30Z",
    "capYen": null,
    "officialUrl": "https://www.city.kumamoto.jp/kiji00355862/index.html"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": null,
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": null,
    "contactPhone": null,
    "summary": "一定の要件を満たす当該家屋又は取壊し後の土地を譲渡した場合には、税制の優遇措置を受けられる場合があります。",
    "visibleFields": [
      "summary"
    ]
  },
  "benefitRules": [
    {
      "targetLabel": "空き家の譲渡所得",
      "calcType": "tax",
      "rateNum": null,
      "rateDen": null,
      "capYen": null,
      "fixedYen": 30000000,
      "unitYen": null,
      "unitLabel": null,
      "isAddition": false,
      "conditionText": "一定の要件を満たす当該家屋又は取壊し後の土地を譲渡した場合",
      "sourceQuote": "空き家の譲渡所得\n3,000万円特別控除"
    }
  ],
  "eligibilityRules": [
    {
      "reqType": "other",
      "valueText": "一定の要件を満たす当該家屋又は取壊し後の土地を譲渡した場合",
      "isMandatory": true,
      "sourceQuote": "一定の要件を満たす当該家屋又は取壊し後の土地を譲渡した場合"
    }
  ],
  "steps": [],
  "requiredDocs": [],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-10-19T01:02:30Z",
      "changeType": "new",
      "summary": "新しい制度：空き家の発生を抑制するための特例措置（空き家の譲渡所得の3,000万円特別控除）",
      "programPublicId": "dwhlg8up",
      "programName": "空き家の発生を抑制するための特例措置（空き家の譲渡所得の3,000万円特別控除）",
      "issuerName": "熊本市",
      "scopeAreaCode": "43100"
    }
  ],
  "topics": [
    "kaitai"
  ]
}