{
  "ids": {
    "program": "3FFNCTWBC24H2DRWPW0R1HQ74B",
    "edition": "0NHYCGHV2KSTYYCRQS0QWWCNNQ"
  },
  "summary": {
    "publicId": "fpq2xlc4",
    "name": "贈与税の非課税措置",
    "kind": "tax",
    "level": "city",
    "issuerName": "さいたま市",
    "scopeAreaCode": "11100",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": null,
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-13T23:03:27Z",
    "capYen": null,
    "officialUrl": "https://www.city.saitama.lg.jp/001/154/007/013/p112885.html"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": null,
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": "建設局/建築行政部/住宅政策課 住宅政策係",
    "contactPhone": "048-829-1520",
    "summary": "住宅取得者の初期負担の軽減を通じて、良質な住宅ストックの形成と居住水準の向上を図るため、父母や祖父母などの直系尊属から、住宅の新築・取得又は増改築等のための資金を贈与により受けた場合に、一定額までの贈与につき贈与税が非課税になる制度です。",
    "visibleFields": [
      "contact_dept",
      "contact_phone",
      "summary"
    ]
  },
  "benefitRules": [],
  "eligibilityRules": [
    {
      "reqType": "other",
      "valueText": "父母や祖父母などの直系尊属から、住宅の新築・取得又は増改築等のための資金を贈与により受けた場合",
      "isMandatory": true,
      "sourceQuote": "父母や祖父母などの直系尊属から、住宅の新築・取得又は増改築等のための資金を贈与により受けた場合"
    }
  ],
  "steps": [],
  "requiredDocs": [],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-10-25T01:33:24Z",
      "changeType": "new",
      "summary": "新しい制度：贈与税の非課税措置",
      "programPublicId": "fpq2xlc4",
      "programName": "贈与税の非課税措置",
      "issuerName": "さいたま市",
      "scopeAreaCode": "11100"
    }
  ],
  "topics": [
    "iju",
    "shinchiku"
  ]
}