{
  "ids": {
    "program": "4ZASE13C65QW7W82VHZABXZ7C0",
    "edition": "01PBT1AQVWEZQE1AC680QBYFK7"
  },
  "summary": {
    "publicId": "uphwdkwf",
    "name": "固定資産税・都市計画税の減免",
    "kind": "tax",
    "level": "city",
    "issuerName": "世田谷区",
    "scopeAreaCode": "13112",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": "after_completion",
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-13T23:18:33Z",
    "capYen": null,
    "officialUrl": "https://www.city.setagaya.lg.jp/02202/3947.html"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": null,
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": "世田谷都税事務所固定資産税班",
    "contactPhone": "０３－３４１３－７１１７",
    "summary": "不燃化特区指定日以降、期間内に老朽住宅の除却または耐火または準耐火建築物への建替え をすると、下記の税の減免を受けられます。",
    "visibleFields": [
      "apply_timing",
      "contact_dept",
      "contact_phone",
      "summary"
    ]
  },
  "benefitRules": [],
  "eligibilityRules": [
    {
      "reqType": "ownership",
      "valueText": "取り壊した家屋と建替えた住宅の所有者 が同一であること",
      "isMandatory": true,
      "sourceQuote": "取り壊した家屋と建替えた住宅の所有者が同一であること"
    },
    {
      "reqType": "building_type",
      "valueText": "住居部分が１/２以上",
      "isMandatory": true,
      "sourceQuote": "住居部分が１/２以上"
    }
  ],
  "steps": [
    {
      "stepNo": 2,
      "title": "世田谷区へ適正管理の確認申請",
      "body": null,
      "deadlineText": null
    },
    {
      "stepNo": 4,
      "title": "新築した年の翌々年(１月１日新築の場合は翌年)の２月末日までに、都税事務所に税の減免申請が必要です。",
      "body": null,
      "deadlineText": null
    }
  ],
  "requiredDocs": [],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-10-27T01:39:15Z",
      "changeType": "new",
      "summary": "新しい制度：固定資産税・都市計画税の減免",
      "programPublicId": "uphwdkwf",
      "programName": "固定資産税・都市計画税の減免",
      "issuerName": "世田谷区",
      "scopeAreaCode": "13112"
    }
  ],
  "topics": [
    "kaitai"
  ]
}