{"id":"m49c09fb00a8acfeb","name":"子育てに関する手当等の所得控除額","name_broken":false,"aka":[],"category":{"slug":"kosodate","name":"子育て・教育"},"provider":{"level":"municipal","name":"北区","municipalities":[{"code":"131172","name":"北区"}],"listed_by":null},"local_only":true,"own_doubt":null,"municipal_spread":1,"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"tax","apply_method":null,"apply_note":null,"application_url":"https://www.city.kita.lg.jp/children-edu/childcare/1002909/1002911.html","eligibility":null,"amount_unit":null,"amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":null,"rate_basis":null,"beneficiary_kind":null,"beneficiary_target":null,"amount_in_text":null,"summary":"北区による個人向けの税の控除・減免。窓口は子ども未来部子ども未来課子育て給付係。","fields":{"amount_max":{"status":"not_applicable","basis":"所得判定時の所得控除額の参考ページで給付ではない。表中の金額（6万〜40万円、特別控除5,000万円等）は所得控除額で給付上限ではないため金額の概念がない。checked 2026-10-05。"},"amount_min":{"status":"not_verified"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":0,"status":"actual_zero","basis":"所得制限判定に使う所得控除の参考ページで、このページ自体は受給要件を持つ制度ではない。掲載手当のうち児童手当は令和6年9月分まで所得制限適用（以降なし）、児童育成手当・児童扶養手当・特別児童扶養手当・ひとり親家庭等医療費は所得判定ありだが各制度の項目として扱う。checked 2026-10-05。"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_applicable","basis":"参考ページで対象年齢の概念がない。「19歳未満」「70歳以上」は控除対象親族の区分で受給者・対象児の年齢ではないため採用しない。checked 2026-10-05。"},"deadline":{"status":"not_applicable","basis":"参考ページで申請期間の概念がない。適用期間・切替月は所得年度の切替であり申請期限ではない。checked 2026-10-05。"}},"income_limits":[],"notes":[],"schedules":[],"editorial":null,"completeness":{"level":"partial","missing":["対象条件"],"has_source":true},"usability":{"level":"contactable","who_known":false,"what_known":true,"next_step":"公式案内で対象条件を確認してください","substitutes":["金額の概念が無い制度"]},"contact":{"department":"子ども未来部子ども未来課子育て給付係","phone":"北区役所代表 03-3908-1111"},"source":{"url":"https://www.city.kita.lg.jp/children-edu/childcare/1002909/1002911.html","original_url":null,"checked_at":"2026-08-24","title":"子育てに関する手当等の所得控除額｜東京都北区"},"successor":null,"verification":{"first_seen_at":"2026-08-24","verified_at":null,"data_updated_at":"2026-10-11","content_changed_at":"2026-09-03","confidence":"high","verified_fields":1},"index":{"indexable":false,"reasons":["確認済み項目が2件未満"]},"legacy_slug":"子育てに関する手当等の所得控除額-北区","public_no":3785,"slug":"3785"}