{"id":"m43229e9d53c01bf0","name":"個人住民税の条例減免","aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"municipal","name":"区市町村","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":"exemption","apply_method":null,"apply_note":null,"eligibility":"災害、生活保護の受給、失業（非自発的）、所得激変などにより納税が著しく困難になった者","amount_unit":"yen","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":50,"summary":"区市町村による個人向けの減免。対象は災害、生活保護の受給、失業（非自発的）、所得激変などにより納税が著しく困難になった者。基準は自治体ごとに大きく異なる。補助率50%・所得制限あり。原則、減免を受けたい税の各納期の納期限まで。納付済み・納期経過分は対象外。窓口はお住まいの区市町村の住民税担当課。","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":1500000,"status":"ok","method":"deep_research"},"rate_percent":{"value":50,"status":"ok","method":"deep_research"},"has_income_limit":{"value":1,"status":"ok","method":"analysis"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_found","basis":"公式ページで確認（2026-09-04）"},"deadline":{"value":"原則、減免を受けたい税の各納期の納期限まで。納付済み・納期経過分は対象外。","status":"ok","kind":"text"}},"income_limits":[{"subject":"applicant","dependents":null,"limit_yen":1800000,"increment_yen":null,"basis":"大阪市（参考）の失業減免で単身者が所得割・均等割全額免除となる前年合計所得金額","note":"給与収入268.7万円相当。扶養人数に応じ上限額が公開されている"},{"subject":"applicant","dependents":null,"limit_yen":1500000,"increment_yen":null,"basis":"熊本県山鹿市（参考）の所得激変減免で所得割全額免除となる前年所得","note":"当年所得が半減する場合。所得階層により10割・5割・3割の段階設定"},{"subject":"applicant","dependents":null,"limit_yen":4000000,"increment_yen":null,"basis":"兵庫県加東市（参考）の失業減免の前年所得要件","note":"納期未到来分の所得割額を減免"}],"notes":[{"kind":"warning","title":"条例減免は納期限までの申請必須、納付済み分は遡れない","body":"災害・失業・所得激変を理由とする住民税や国民健康保険料の条例減免は申請主義で、申請期限は「減免を受けたい税の各納期の納期限まで」とされることがほとんど。納期限を過ぎた税額や既に納付済みの税額は原則として遡って減免を受けられない。さらに失業を理由とする減免の多くは倒産・解雇等の非自発的失業が対象で、定年退職や正当な理由のない自己都合退職はほとんどの自治体で対象外。減免基準は自治体差が大きく、大阪市は非自発的失業で前年所得180万円以下（給与収入268.7万円）の単身者なら所得割・均等割を全額免除、熊本県山鹿市は前年所得150万円以下で当年所得が半減する場合に所得割を全額免除（所得階層により10割・5割・3割の段階設定）、兵庫県加東市は前年所得400万円以下等で納期未到来分の所得割を減免。これに対し東京都港区は当年所得が前年の2分の1以下になった場合に所得割額のみを個別審査で減免し、均等割5,000円は対象外。離職したら失業給付の手続きと同じ週に区役所の税務課へ行くくらいの速度が要る。","severity":"high"}],"schedules":[],"editorial":null,"completeness":{"level":"sparse","missing":[],"has_source":false},"usability":{"level":"contactable","who_known":true,"what_known":true,"next_step":"お住まいの区市町村の住民税担当課に問い合わせできます","substitutes":["対象者の説明文","補助率","担当窓口"]},"contact":{"department":"お住まいの区市町村の住民税担当課","phone":null},"source":null,"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":5},"index":{"indexable":false,"reasons":["出典URLの到達を確認できていない"]},"slug":"個人住民税の条例減免"}