{
  "ids": {
    "program": "1FWC3B0FQ54Y15CT08EBNWGADQ",
    "edition": "1XXRSSGVTM755XSGBZZSVS9ANX"
  },
  "summary": {
    "publicId": "u5ss6qgy",
    "name": "建替えた建物に係る固定資産税等の減免",
    "kind": "tax",
    "level": "city",
    "issuerName": "足立区",
    "scopeAreaCode": "13121",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": "after_completion",
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-13T23:29:51Z",
    "capYen": null,
    "officialUrl": "https://www.city.adachi.tokyo.jp/k-bousai/machi/toshi/adatikutyuunannbuittaitikufunennkatokkunituite.html"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": null,
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": "足立都税事務所の固定資産税班",
    "contactPhone": null,
    "summary": "一定の要件を満たす燃えにくい建物に建替えることにより、最長5年度分、10割の減免が受けられる可能性があります。",
    "visibleFields": [
      "apply_timing",
      "contact_dept",
      "summary"
    ]
  },
  "benefitRules": [
    {
      "targetLabel": "固定資産税等",
      "calcType": "tax",
      "rateNum": 1,
      "rateDen": 1,
      "capYen": null,
      "fixedYen": null,
      "unitYen": null,
      "unitLabel": null,
      "isAddition": false,
      "conditionText": "一定の要件を満たす燃えにくい建物に建替えることにより",
      "sourceQuote": "固定資産税等\n10割の減免\n一定の要件を満たす燃えにくい建物に建替えることにより"
    }
  ],
  "eligibilityRules": [
    {
      "reqType": "building_type",
      "valueText": "一定の要件を満たす燃えにくい建物に建替えることにより",
      "isMandatory": true,
      "sourceQuote": "一定の要件を満たす燃えにくい建物に建替えることにより"
    }
  ],
  "steps": [],
  "requiredDocs": [],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-11-01T01:17:48Z",
      "changeType": "new",
      "summary": "新しい制度：建替えた建物に係る固定資産税等の減免",
      "programPublicId": "u5ss6qgy",
      "programName": "建替えた建物に係る固定資産税等の減免",
      "issuerName": "足立区",
      "scopeAreaCode": "13121"
    }
  ],
  "topics": [
    "kaitai"
  ]
}