{
  "ids": {
    "program": "6BGQXJ11A5W84D09ZZ7TAYXQNG",
    "edition": "55KV3GSJN3M07PZB0X0542YWBA"
  },
  "summary": {
    "publicId": "stujyz9k",
    "name": "固定資産税・都市計画税の減免制度",
    "kind": "tax",
    "level": "city",
    "issuerName": "豊島区",
    "scopeAreaCode": "13116",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": "after_completion",
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-27T23:04:17Z",
    "capYen": null,
    "officialUrl": "https://www.city.toshima.lg.jp/315/1505271039.html"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": null,
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": null,
    "contactPhone": null,
    "summary": "耐震改修が完了した住宅に対する固定資産税・都市計画税の減免制度があります。",
    "visibleFields": [
      "apply_timing",
      "summary"
    ]
  },
  "benefitRules": [],
  "eligibilityRules": [
    {
      "reqType": "other",
      "valueText": "耐震改修が完了した住宅",
      "isMandatory": true,
      "sourceQuote": "耐震改修が完了した住宅"
    }
  ],
  "steps": [],
  "requiredDocs": [],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-10-28T01:01:10Z",
      "changeType": "new",
      "summary": "新しい制度：固定資産税・都市計画税の減免制度",
      "programPublicId": "stujyz9k",
      "programName": "固定資産税・都市計画税の減免制度",
      "issuerName": "豊島区",
      "scopeAreaCode": "13116"
    }
  ],
  "topics": [
    "kaitai"
  ]
}