{"id":"m7bebb7b39c809537","name":"障害者等に対する自動車税（種別割）の減免","aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"prefecture","name":"都道府県","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":"exemption","apply_method":null,"apply_note":null,"eligibility":"身体障害者手帳、療育手帳、精神障害者保健福祉手帳等の交付を受けている者で、都の条例で定める一定の等級に該当する者","amount_unit":"yen","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":null,"summary":"都道府県による個人向けの減免。対象は身体障害者手帳、療育手帳、精神障害者保健福祉手帳等の交付を受けている者で、都の条例で定める一定の等級に該当する者。毎年4月1日～5月31日（または新規登録後1か月以内）、窓口は各都道府県の都税事務所・自動車税事務所。","fields":{"amount_max":{"status":"not_applicable","basis":"減免額は利用状況によるため上限では表せない"},"amount_min":{"value":45000,"status":"ok","method":"deep_research"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"status":"not_found","basis":"公式ページで確認（2026-09-04）"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_found","basis":"公式ページで確認（2026-09-04）"},"deadline":{"value":"毎年4月1日～5月31日（または新規登録後1か月以内）","status":"ok","kind":"date"}},"income_limits":[],"notes":[{"kind":"deadline_risk","title":"自動車税は45,000円上限、軽自動車税は全額免除で申請期限が違う","body":"障害者等に対する減免は税目で構造が異なる。都道府県が課す自動車税（種別割）は年税額のうち45,000円を上限として減免され、45,000円以下なら全額免除、超える分は差額を納税する。申請は継続所有車が毎年4月1日〜5月31日、新規取得車は登録日から1か月以内。一方、区市町村が課す軽自動車税（種別割）は上限額なしの全額免除で、自家用軽乗用車の新税率10,800円も重課12,900円も0円になる。申請期限は自治体ごとに違い、横浜市と港区は納期限（通常5月31日）まで、江戸川区は2026年6月1日まで、大槌町は納期限の7日前まで。いずれも障害者1人につき自動車1台限りで、所有者・運転者の要件（本人運転、生計同一者運転など）がある。毎年の申請が原則で、一度出せば翌年以降は現況確認のみの自治体が多いが、5月末を逃すとその年度分は減免されない。","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","金額の概念が無い制度"]},"contact":{"department":"各都道府県の都税事務所・自動車税事務所","phone":null},"source":{"url":"https://www.tax.metro.tokyo.lg.jp/genmen/car-genmen","original_url":null,"checked_at":"2026-08-20","title":"自動車税環境性能割・自動車税種別割の減免制度のご案内|軽減制度|東京都主税局"},"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":3},"index":{"indexable":true,"reasons":[]},"legacy_slug":"障害者等に対する自動車税種別割の減免","public_no":5595,"slug":"5595"}