{
  "ids": {
    "program": "4HBW4QHDHWTKKGX8XW1J7AMC90",
    "edition": "2ABJ4GW8P2X1H0TH93DT517H1M"
  },
  "summary": {
    "publicId": "mz5nydpj",
    "name": "会社（注釈1）設立時の登録免許税の減免の特例",
    "kind": "tax",
    "level": "city",
    "issuerName": "千代田区",
    "scopeAreaCode": "13101",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": null,
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-13T23:07:02Z",
    "capYen": null,
    "officialUrl": "https://www.city.chiyoda.lg.jp/koho/shigoto/jigyosho/sogyoshien.html"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": null,
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": null,
    "contactPhone": null,
    "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には、登録免許税の軽減（注釈2）を受けることができます。",
    "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": "資本金の0.7％の登録免許税",
      "sourceQuote": "登録免許税\n0.35％に軽減\n資本金の0.7％の登録免許税"
    }
  ],
  "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"
    },
    {
      "reqType": "other",
      "valueText": "株式会社または合同会社を指します。",
      "isMandatory": true,
      "sourceQuote": "株式会社または合同会社を指します。"
    },
    {
      "reqType": "other",
      "valueText": "創業する区域：千代田区に限ります。",
      "isMandatory": true,
      "sourceQuote": "創業する区域：千代田区に限ります。"
    }
  ],
  "steps": [],
  "requiredDocs": [],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-10-26T01:06:13Z",
      "changeType": "new",
      "summary": "新しい制度：会社（注釈1）設立時の登録免許税の減免の特例",
      "programPublicId": "mz5nydpj",
      "programName": "会社（注釈1）設立時の登録免許税の減免の特例",
      "issuerName": "千代田区",
      "scopeAreaCode": "13101"
    }
  ],
  "topics": [
    "sogyo",
    "tenpo"
  ]
}