{"id":"mbe98003341a3dcf6","name":"新築された住宅に対する固定資産税の減額措置","aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"municipal","name":"区市町村（東京都23区は東京都）","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":"auto","apply_note":null,"eligibility":"令和13年3月31日までに新築された住宅で、床面積要件（40㎡以上240㎡以下等）を満たすもの","amount_unit":"percent","amount_period":"yearly（新築後3年間、マンション等は5年間、税額を2分の1に減額）","amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":50,"summary":"区市町村（東京都23区は東京都）による個人向けの補助金。対象は令和13年3月31日までに新築された住宅で、床面積要件（40㎡以上240㎡以下等）を満たすもの。所得制限なし。補助率50%・yearly（新築後3年間、マンション等は5年間、税額を2分の1に減額）・所得制限なし。申請不要（自動適用）、認定長期優良住宅の申告：新築した年の翌年1月31日まで、窓口は・東京都23区：家屋が所在する区を管轄する都税事務所。","fields":{"amount_max":{"status":"not_applicable","basis":"新築住宅にかかる固定資産税を３年間（マンション等の場合は５年間）、２分の１に減額します（定額の上限ではなく税額の割合減額）"},"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。」と明示されている"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_found","basis":"公式ページで確認（2026-09-04）"},"deadline":{"value":"認定長期優良住宅の申告：新築した年の翌年1月31日まで","status":"ok","kind":"date"}},"income_limits":[],"notes":[],"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":"・東京都23区：家屋が所在する区を管轄する都税事務所","phone":null},"source":{"url":"https://www.mlit.go.jp/jutakukentiku/house/jutakukentiku_house_tk2_000021.html","original_url":null,"checked_at":"2026-08-20","title":"住宅：新築住宅に係る税額の減額措置 - 国土交通省"},"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":3},"index":{"indexable":true,"reasons":[]},"legacy_slug":"新築された住宅に対する固定資産税の減額措置","public_no":7964,"slug":"7964"}