{
  "ids": {
    "program": "503SE6M4PCQ55V1FP9QWBE9A5D",
    "edition": "116HQQ4J4DHM2BMEH3HWSF74NJ"
  },
  "summary": {
    "publicId": "wbpygci3",
    "name": "税の特例について",
    "kind": "tax",
    "level": "city",
    "issuerName": "仙台市",
    "scopeAreaCode": "04100",
    "fiscalYear": 2026,
    "applicationStart": null,
    "applicationEnd": null,
    "applyTiming": null,
    "reception": "unknown",
    "isStale": false,
    "lastVerifiedAt": "2026-10-05T01:15:21Z",
    "capYen": null,
    "officialUrl": "https://www.city.sendai.jp/kenchikubosai/kurashi/anzen/saigaitaisaku/jishintsunami/taisaku/kodate/koji/"
  },
  "edition": {
    "fiscalYear": 2026,
    "applicationPeriodText": null,
    "requiresPreRegistration": null,
    "requiresAgentApplication": null,
    "combinableWithNational": null,
    "combinableNote": null,
    "contactDept": null,
    "contactPhone": null,
    "summary": null,
    "visibleFields": []
  },
  "benefitRules": [],
  "eligibilityRules": [],
  "steps": [],
  "requiredDocs": [],
  "documents": [],
  "changes": [
    {
      "occurredAt": "2026-10-05T01:15:21Z",
      "changeType": "new",
      "summary": "新しい制度：税の特例について",
      "programPublicId": "wbpygci3",
      "programName": "税の特例について",
      "issuerName": "仙台市",
      "scopeAreaCode": "04100"
    }
  ],
  "topics": [
    "barrier-free",
    "gaiheki-yane",
    "gaikou",
    "mizumawari",
    "reform"
  ]
}