{"id":"m484bbdbbb0ce046c","name":"被災代替家屋・土地の固定資産税減額特例","aka":[],"category":{"slug":"bosai","name":"防災・安全"},"provider":{"level":"prefecture","name":"東京都主税局、各市町村","municipalities":[{"code":"134023","name":"青ヶ島村"},{"code":"132276","name":"羽村市"},{"code":"133817","name":"三宅村"},{"code":"132144","name":"国分寺市"},{"code":"131113","name":"大田区"},{"code":"131211","name":"足立区"},{"code":"132250","name":"稲城市"},{"code":"131130","name":"渋谷区"},{"code":"131202","name":"練馬区"},{"code":"132110","name":"小平市"},{"code":"134015","name":"八丈町"},{"code":"132217","name":"清瀬市"},{"code":"131148","name":"中野区"},{"code":"133647","name":"神津島村"},{"code":"132098","name":"町田市"},{"code":"134210","name":"小笠原村"},{"code":"132225","name":"東久留米市"},{"code":"131229","name":"葛飾区"},{"code":"131121","name":"世田谷区"},{"code":"131172","name":"北区"},{"code":"132063","name":"府中市"},{"code":"133639","name":"新島村"},{"code":"132136","name":"東村山市"},{"code":"131181","name":"荒川区"},{"code":"132209","name":"東大和市"},{"code":"133621","name":"利島村"},{"code":"131059","name":"文京区"},{"code":"131156","name":"杉並区"},{"code":"132071","name":"昭島市"},{"code":"132101","name":"小金井市"},{"code":"131237","name":"江戸川区"},{"code":"132047","name":"三鷹市"},{"code":"132021","name":"立川市"},{"code":"132284","name":"あきる野市"},{"code":"131164","name":"豊島区"},{"code":"132055","name":"青梅市"},{"code":"132128","name":"日野市"},{"code":"131024","name":"中央区"},{"code":"133825","name":"御蔵島村"},{"code":"133078","name":"檜原村"},{"code":"132012","name":"八王子市"},{"code":"132233","name":"武蔵村山市"},{"code":"132152","name":"国立市"},{"code":"131083","name":"江東区"},{"code":"133035","name":"瑞穂町"},{"code":"132080","name":"調布市"},{"code":"132292","name":"西東京市"},{"code":"131041","name":"新宿区"},{"code":"132187","name":"福生市"},{"code":"133051","name":"日の出町"},{"code":"131032","name":"港区"},{"code":"132039","name":"武蔵野市"},{"code":"133086","name":"奥多摩町"},{"code":"131016","name":"千代田区"},{"code":"132241","name":"多摩市"},{"code":"131105","name":"目黒区"},{"code":"132195","name":"狛江市"},{"code":"131075","name":"墨田区"},{"code":"131067","name":"台東区"},{"code":"131199","name":"板橋区"},{"code":"133612","name":"大島町"},{"code":"131091","name":"品川区"}]},"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"subsidy","apply_method":null,"apply_note":null,"eligibility":"被災した家屋・土地の代わりに代替資産を取得した者","amount_unit":"percent","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":50,"summary":"東京都主税局、各市町村による個人向けの補助金。対象は被災した家屋・土地の代わりに代替資産を取得した者。 所得制限：なし。補助率50%・所得制限あり。代替資産を取得した年の翌年1月31日まで、窓口は23区内: 管轄の都税事務所。","fields":{"amount_max":{"status":"not_applicable","basis":"本制度は固定資産税の減額特例であり、現金の支給という概念がない"},"amount_min":{"status":"not_verified"},"rate_percent":{"value":50,"status":"ok","method":"deep_research"},"has_income_limit":{"value":0,"status":"actual_zero","basis":"対象者欄に「所得制限：なし」と明記"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_verified"},"deadline":{"value":"代替資産を取得した年の翌年1月31日まで","status":"ok","kind":"date"}},"income_limits":[],"notes":[{"kind":"deadline_risk","title":"代替家屋の固定資産税1/2減額は取得翌年1月31日までの申告が必要","body":"被災した家屋・土地の代わりに代替資産を取得した場合、代替家屋は取得後4年度分について税額が1/2減額され、代替土地は取得後3年度分について更地でも住宅用地とみなして課税標準の特例（価格の1/6等）が適用される。この特例は自動適用ではなく、代替資産を取得した年の翌年1月31日までに、23区内なら管轄の都税事務所、多摩・島しょ部なら各市町村の固定資産税担当課へ申告する必要がある。再建の手続きに追われて申告を忘れると4年分の減額をまるごと失う。あわせて水道・下水道料金は避難者向けに基本料金＋一定使用量（水道10㎥/月、下水道8㎥/月等）が令和9年3月31日まで全額免除され、電気・ガスは支払期日を1か月延長、不使用月の料金免除、臨時工事費等の免除が受けられる。国民年金保険料は財産の被害額が価格のおおむね1/2以上なら全額免除（令和7年度月額17,510円）で、免除期間は年金額計算上1/2納付として反映され10年以内に追納できる。","severity":"medium"}],"schedules":[],"editorial":null,"completeness":{"level":"complete","missing":[],"has_source":true},"usability":{"level":"actionable","who_known":true,"what_known":true,"next_step":"公式ページで確認できます","substitutes":["対象者の説明文","補助率"]},"contact":{"department":"23区内: 管轄の都税事務所","phone":null},"source":{"url":"https://spec.api.metro.tokyo.lg.jp/spec/t000004d1800000019-c113ba03e94ccf09e7003bc7566a6f10-0","original_url":null,"checked_at":"2026-08-25","title":"TOKYO補助金サーチ見える化ボード データ一覧 2026年補助金一覧 - 東京都オープンデータAPIカタログサイト"},"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":3},"index":{"indexable":true,"reasons":[]},"legacy_slug":"被災代替家屋土地の固定資産税減額特例","public_no":3713,"slug":"3713"}