{
  "version": 1,
  "updatedAt": "2026-09-24",
  "effectiveFrom": "2027-01-01",
  "fairValueDate": "2026-12-31",
  "fairValueFixedAt": "2027-01-01",
  "basicDeduction": 2500000,
  "taxRate": 20.0,
  "localTaxRate": 10.0,
  "deemedExpenseRate": 50.0,
  "notice": "",
  "judging": true
}