{
  "transfer_rows": [
    {
      "city": "市原",
      "fiscal_year": 2024,
      "transfer_yen": 688438000,
      "total_revenue_yen": 123366711000,
      "account": "普通会計",
      "source_id": "ichihara-2024",
      "pdf_page": 2
    },
    {
      "city": "三木",
      "fiscal_year": 2023,
      "transfer_yen": 549764000,
      "account": "一般会計",
      "source_id": "miki-2024",
      "pdf_page": 4
    },
    {
      "city": "三木",
      "fiscal_year": 2024,
      "transfer_yen": 551904000,
      "account": "一般会計",
      "source_id": "miki-2025",
      "pdf_page": 4
    },
    {
      "city": "三木",
      "fiscal_year": 2025,
      "transfer_yen": 552901000,
      "total_revenue_yen": 41223585000,
      "account": "普通会計",
      "source_id": "miki-card-2025",
      "pdf_page": 2
    },
    {
      "city": "船橋",
      "fiscal_year": 2024,
      "transfer_yen": 3254000,
      "account": "一般会計",
      "source_id": "funabashi-2025"
    },
    {
      "city": "船橋",
      "fiscal_year": 2025,
      "transfer_yen": 3344000,
      "total_revenue_yen": 264033975000,
      "account": "一般会計",
      "source_id": "funabashi-2025"
    },
    {
      "city": "狭山",
      "fiscal_year": 2022,
      "transfer_yen": 35905152,
      "account": "一般会計",
      "source_id": "sayama-2022"
    },
    {
      "city": "狭山",
      "fiscal_year": 2023,
      "transfer_yen": 34174262,
      "account": "一般会計",
      "source_id": "sayama-2023"
    },
    {
      "city": "狭山",
      "fiscal_year": 2024,
      "transfer_yen": 31291066,
      "account": "一般会計",
      "source_id": "sayama-2024"
    },
    {
      "city": "狭山",
      "fiscal_year": 2025,
      "transfer_yen": 29535297,
      "account": "一般会計",
      "source_id": "sayama-2025"
    }
  ],
  "tsu_land_assessment": {
    "source_id": "tsu-property-2025",
    "pdf_page": 20,
    "printed_page": 17,
    "table": "土地に係る地目別概要／ゴルフ場用地",
    "method": "目視転記。スキャンPDFを画像化し表頭・単位・各年行を照合。2021～24年は前年版の抽出テキストとも照合。OCR値ではない。",
    "image": "verification/source-pages/tsu-property-2025-p20.png",
    "rows": [
      {
        "year": 2021,
        "plots": 8489,
        "area_m2": 16228397,
        "assessment_thousand_yen": 13935567,
        "tax_base_thousand_yen": 9560190
      },
      {
        "year": 2022,
        "plots": 8480,
        "area_m2": 16202263,
        "assessment_thousand_yen": 13910622,
        "tax_base_thousand_yen": 9543883
      },
      {
        "year": 2023,
        "plots": 8477,
        "area_m2": 16199961,
        "assessment_thousand_yen": 13908817,
        "tax_base_thousand_yen": 9542629
      },
      {
        "year": 2024,
        "plots": 8477,
        "area_m2": 16199961,
        "assessment_thousand_yen": 13946931,
        "tax_base_thousand_yen": 9519514
      },
      {
        "year": 2025,
        "plots": 8467,
        "area_m2": 16218110,
        "assessment_thousand_yen": 13945679,
        "tax_base_thousand_yen": 9518688
      }
    ],
    "notes": [
      "概要調書。減免分及び法定免税点未満のものを含む。",
      "課税標準・評価額はストックの評価指標であり年間税収ではない。建物・償却資産を含むゴルフ事業の全資産ではない。"
    ]
  },
  "notes": [
    "年度と会計を保持。異なる年度の例を同一年ランキングにしない。",
    "三木2024は翌年度資料の前年度決算欄で確定値を確認。三木2025の歳入比率は普通会計の決算カードを分母に使用。",
    "交付金は市町村の地方税とは別の歳入科目。"
  ],
  "use_cases": [
    {
      "city": "三木",
      "source_id": "miki-use",
      "document_date": "2024-06-01",
      "evidence_level": "自治体の用途説明、事業別金額なし",
      "uses": [
        "ゴルフ振興",
        "周辺道路・交通安全設備",
        "観光発信",
        "消防・救急、防災啓発",
        "ため池・用排水路"
      ]
    },
    {
      "city": "伊豆",
      "source_id": "izu-budget-2026",
      "fiscal_year": 2026,
      "pdf_page": 6,
      "evidence_level": "当初予算の活用予定、金額なし",
      "uses": [
        "周辺道路整備",
        "スポーツ振興"
      ],
      "exclusion": "同頁のふるさと伊豆市寄附金の一覧は別財源"
    },
    {
      "city": "多久",
      "source_id": "taku-use-2025",
      "fiscal_year": 2025,
      "document_date": "2026-04-01",
      "evidence_level": "市公表の年度別活用内訳。支出済額の監査突合未実施",
      "allocations": [
        {
          "recipient": "多久市ゴルフ協会",
          "amount_yen": 1500000
        },
        {
          "recipient": "多久市陸上協会",
          "amount_yen": 210000
        },
        {
          "recipient": "多久市バドミントン協会",
          "amount_yen": 150000
        },
        {
          "recipient": "多久市グラウンド・ゴルフ協会",
          "amount_yen": 110000
        },
        {
          "recipient": "東多久町スポーツ協会",
          "amount_yen": 30000
        }
      ],
      "sum_of_published_items_yen": 2000000,
      "total_city_transfer_yen": null
    }
  ]
}