{
  "ids": {
    "program": "392120225HB55DYRAM8HQA4S4X",
    "edition": "15RMB1RTHW60X8D91Q1W7G2344"
  },
  "summary": {
    "publicId": "um969qoa",
    "name": "固定資産税の控除",
    "kind": "tax",
    "level": "city",
    "issuerName": "堺市",
    "scopeAreaCode": "27140",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": "after_completion",
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-31T06:59:37Z",
    "capYen": null,
    "officialUrl": "https://www.city.sakai.lg.jp/kurashi/jutaku/kenchiku/anzen/taishinkaishu/26taisinkaisyuu.html"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": null,
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": "固定資産税課の土地・家屋係（各区担当）",
    "contactPhone": null,
    "summary": "耐震改修工事を行った住宅について、工事が完了した年の翌年度分の家屋にかかる固定資産税が減額（1/2）されます（当該住宅が建築物の耐震改修の促進に関する法律に規定する「通行障害既存耐震不適格建築物」であった場合は、翌年度から2年度分）。",
    "visibleFields": [
      "apply_timing",
      "contact_dept",
      "summary"
    ]
  },
  "benefitRules": [
    {
      "targetLabel": "固定資産税",
      "calcType": "tax",
      "rateNum": 1,
      "rateDen": 2,
      "capYen": null,
      "fixedYen": null,
      "unitYen": null,
      "unitLabel": null,
      "isAddition": false,
      "conditionText": "工事が完了した年の翌年度分",
      "sourceQuote": "家屋にかかる固定資産税\n減額（1/2）\n工事が完了した年の翌年度分"
    }
  ],
  "eligibilityRules": [
    {
      "reqType": "building_type",
      "valueText": "耐震改修工事を行った住宅",
      "isMandatory": true,
      "sourceQuote": "耐震改修工事を行った住宅"
    }
  ],
  "steps": [],
  "requiredDocs": [],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-10-31T07:59:41Z",
      "changeType": "new",
      "summary": "新しい制度：固定資産税の控除",
      "programPublicId": "um969qoa",
      "programName": "固定資産税の控除",
      "issuerName": "堺市",
      "scopeAreaCode": "27140"
    }
  ],
  "topics": [
    "kaitai"
  ]
}