{"id":"m94be754f7afc7ca3","name":"不燃化特区内の固定資産税・都市計画税の減免","name_broken":false,"aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"municipal","name":"葛飾区","municipalities":[{"code":"131229","name":"葛飾区"}],"listed_by":null},"local_only":true,"own_doubt":null,"municipal_spread":1,"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"exemption","apply_method":null,"apply_note":"建替え後の住宅は都税事務所へ減免申請する。老朽住宅を除却した土地は解体前に区で対象建物の認定を受け、除却後に区の適正管理証明を取得して、都税事務所へ年度ごとに申請する。","application_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.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":"葛飾区による個人向けの減免。窓口は都税事務所（減免申請）／葛飾区都市計画課密集地域整備第一係。建替え住宅は新築年の翌々年2月末まで（1月1日新築は翌年2月末まで）。","fields":{"amount_max":{"status":"not_found","basis":"公式ページで確認（2026-09-16）"},"amount_min":{"status":"not_verified"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"status":"not_found","basis":"公式ページで確認（2026-09-16）"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_found","basis":"公式ページで確認（2026-10-01）"},"deadline":{"value":"建替え住宅は新築年の翌々年2月末まで（1月1日新築は翌年2月末まで）。除却後の土地は各年度の第1期納期限までに都税事務所へ申請する。","status":"ok","kind":"date"}},"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":false,"next_step":"公式案内で対象条件を確認してください","substitutes":[]},"contact":{"department":"都税事務所（減免申請）／葛飾区都市計画課密集地域整備第一係（認定・証明）","phone":"03-5654-8345"},"source":{"url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html","original_url":null,"checked_at":"2026-08-24","title":"不燃化特区内の固定資産税・都市計画税の減免のご案内｜葛飾区公式サイト"},"successor":null,"verification":{"first_seen_at":"2026-08-24","verified_at":null,"data_updated_at":"2026-10-11","content_changed_at":"2026-10-06","confidence":"high","verified_fields":1},"index":{"indexable":false,"reasons":["確認済み項目が2件未満"]},"legacy_slug":"不燃化特区内の固定資産税都市計画税の減免のご案内-葛飾区","public_no":6483,"slug":"6483","official_enrichment":[{"field":"phone","label":"お問い合わせ電話","text":"03-5654-8345","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html","source_title":"不燃化特区内の固定資産税・都市計画税の減免のご案内","checked_at":"2026-09-29","content_sha256":"07f7b7336de14780e1c44ac5c900aad6f0af95e0f83bbd958fe130325de0c31c"}],"research_findings":[{"field":"対象の年齢","status":"資料に記載なし","sub":"本体","text":"確認した公式資料に「対象の年齢」の記載はありません（条件がないという意味ではありません）。（人の年齢条件は都要件未掲載。建物築年・所有者同一性等の条件）","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"所得の条件","status":"資料に記載なし","sub":"本体","text":"確認した公式資料に「所得の条件」の記載はありません（条件がないという意味ではありません）。（所得上限は都要件未掲載）","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"金額・給付の内容","status":"確認済み","sub":"本体","text":"建替え住宅100%／除却後更地80%の対象税減免","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"支給の回数・頻度","status":"確認済み","sub":"本体","text":"家屋新規課税から5年度、更地除却翌年度から最長5年度・毎年申請","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"申請の方法","status":"確認済み","sub":"本体","text":"家屋は都税事務所へ。更地は区の事前認定・毎年度適正管理証明を経て都税へ","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"受付の時期","status":"確認済み","sub":"本体","text":"家屋は新築翌々年2月末等、更地毎年6月30日等、別制度締切","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"担当窓口・問い合わせ","status":"確認済み","sub":"本体","text":"葛飾都税事務所、区の証明は都市計画課密集地域整備第一係03-5654-8345","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"対象の年齢","status":"資料に記載なし","sub":"建替え住宅の税減免","text":"確認した公式資料に「対象の年齢」の記載はありません（条件がないという意味ではありません）。（人の年齢条件は都要件未掲載。建物築年・所有者同一性等の条件）","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01","checked_at":"2026-10-01","fy":"2026"},{"field":"所得の条件","status":"資料に記載なし","sub":"建替え住宅の税減免","text":"確認した公式資料に「所得の条件」の記載はありません（条件がないという意味ではありません）。（所得上限は都要件未掲載）","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01","checked_at":"2026-10-01","fy":"2026"},{"field":"金額・給付の内容","status":"確認済み","sub":"建替え住宅の税減免","text":"対象家屋の固定資産税・都市計画税全額減免、対象戸数は建替え前家屋による","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01","checked_at":"2026-10-01","fy":"2026"},{"field":"支給の回数・頻度","status":"確認済み","sub":"建替え住宅の税減免","text":"新たに課税される年度から5年度分","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01","checked_at":"2026-10-01","fy":"2026"},{"field":"申請の方法","status":"確認済み","sub":"建替え住宅の税減免","text":"固定資産税減免申請書を建物所在地の都税事務所へ","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01","checked_at":"2026-10-01","fy":"2026"},{"field":"受付の時期","status":"確認済み","sub":"建替え住宅の税減免","text":"新築年の翌々年2月末（1月1日新築は翌年2月末）まで。新築は特区指定日～2031/3/31","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01","checked_at":"2026-10-01","fy":"2026"},{"field":"担当窓口・問い合わせ","status":"確認済み","sub":"建替え住宅の税減免","text":"葛飾都税事務所。区の地域証明等相談：都市計画課密集地域整備第一係03-5654-8345","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka01","checked_at":"2026-10-01","fy":"2026"},{"field":"対象の年齢","status":"資料に記載なし","sub":"除却後更地の税減免","text":"確認した公式資料に「対象の年齢」の記載はありません（条件がないという意味ではありません）。（人の年齢条件は都要件未掲載。建物築年・所有者同一性等の条件）","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"所得の条件","status":"資料に記載なし","sub":"除却後更地の税減免","text":"確認した公式資料に「所得の条件」の記載はありません（条件がないという意味ではありません）。（所得上限は都要件未掲載）","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"金額・給付の内容","status":"確認済み","sub":"除却後更地の税減免","text":"除却後土地の対象税額8割減免。小規模住宅用地→非住宅用地へ認定変更された面積のみ","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"支給の回数・頻度","status":"確認済み","sub":"除却後更地の税減免","text":"除却翌年度から最長5年度分、毎年申請。建築着工・収益利用・管理放棄・所有者変更で終了","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"申請の方法","status":"確認済み","sub":"除却後更地の税減免","text":"除却前区へ老朽建物認定申請→毎年1月1日以降に適正管理証明取得→添付し都税事務所へ減免申請","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"受付の時期","status":"確認済み","sub":"除却後更地の税減免","text":"毎年第1期納期限6月30日（休日翌開庁日）まで。除却は特区指定日～2031/3/31","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"},{"field":"担当窓口・問い合わせ","status":"確認済み","sub":"除却後更地の税減免","text":"区認定・証明：葛飾区都市計画課密集地域整備第一係03-5654-8345。税申請：葛飾都税事務所","source_url":"https://www.city.katsushika.lg.jp/planning/1003610/1019077/index.html\nhttps://www.tax.metro.tokyo.lg.jp/kazei/real_estate/kotei_tosi/funenka02","checked_at":"2026-10-01","fy":"2026"}]}