{"id":"m764ccb36c2fef9eb","name":"個人住民税の非課税措置","aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"national","name":"各市区町村（地方税法及び各自治体条例に基づく）","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":"tax","apply_method":"auto","apply_note":null,"eligibility":null,"amount_unit":null,"amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":null,"summary":"各市区町村（地方税法及び各自治体条例に基づく）による個人向けの税の控除・減免。対象は【均等割・所得割ともに非課税】 1. 生活保護法による生活扶助を受けている者 2. 障害者、未成年者、寡婦、ひとり親で、…。年齢上限なし・所得制限あり。申請不要（自動適用）、・住民税申告：通常、毎年2月16日～3月15日頃、窓口は・住所地の区市町村 税務担当課。","fields":{"amount_max":{"status":"not_verified"},"amount_min":{"status":"not_verified"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":1,"status":"ok","method":"analysis"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_applicable","basis":"上限なし"},"deadline":{"value":"・住民税申告：通常、毎年2月16日～3月15日頃","status":"ok","kind":"date"}},"income_limits":[{"subject":"applicant","dependents":null,"limit_yen":1350000,"increment_yen":null,"basis":"障害者・未成年者・寡婦・ひとり親の前年合計所得金額（均等割・所得割ともに非課税）","note":"全国共通の基準"},{"subject":"household","dependents":null,"limit_yen":450000,"increment_yen":null,"basis":"東京都特別区（1級地）扶養親族なし単身者の合計所得金額","note":"給与収入のみなら1,100,000円以下"},{"subject":"household","dependents":null,"limit_yen":1010000,"increment_yen":null,"basis":"東京都特別区（1級地）扶養1人の合計所得金額","note":"年金収入のみ65歳以上なら211万円以下"},{"subject":"household","dependents":null,"limit_yen":1360000,"increment_yen":null,"basis":"東京都特別区（1級地）扶養2人の合計所得金額","note":"年金収入のみ65歳以上なら246万円以下"},{"subject":"applicant","dependents":null,"limit_yen":1350000,"increment_yen":null,"basis":"前年の合計所得金額","note":"1級〜3級のいずれでも合計所得1,350,000円以下なら住民税が非課税になる。非課税になれば自立支援医療の都助成で窓口0円、NHK受信料全額免除（世帯全員非課税が条件）にもつながる。"}],"notes":[{"kind":"context","title":"23区は1級地で非課税ラインが単身45万円・扶養2人136万円","body":"住民税非課税の所得基準は全国一律ではなく、自治体の級地（1級地〜3級地）で異なり、東京都23区は最も基準額が高い1級地。単身者は合計所得金額450,000円以下（給与収入のみなら1,100,000円以下）、扶養親族がいる場合は35万円×（本人＋扶養人数）＋31万円以下で、扶養1人なら合計所得101万円（65歳以上で年金収入のみなら211万円）、扶養2人なら136万円（同246万円）以下。障害者・未成年者・寡婦・ひとり親は前年の合計所得金額1,350,000円以下で均等割・所得割ともに非課税、生活保護法の生活扶助受給者も非課税。判定は申請不要で区市町村が前年所得に基づき行うが、未申告だと課税状況が確定しないため所得がなくても住民税の申告（期限は原則毎年3月15日）が必要。非課税世帯は国保料軽減・高額療養費の限度額引下げ・介護保険料減額・各種給付金の対象になるため、申告漏れの損失は住民税本体だけにとどまらない。","severity":"high"}],"schedules":[],"editorial":null,"completeness":{"level":"sparse","missing":["支給額（上限）"],"has_source":false},"usability":{"level":"contactable","who_known":true,"what_known":false,"next_step":"・住所地の区市町村 税務担当課に問い合わせできます","substitutes":["所得の基準表","担当窓口"]},"contact":{"department":"・住所地の区市町村 税務担当課","phone":null},"source":null,"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":2},"index":{"indexable":false,"reasons":["出典URLの到達を確認できていない"]},"slug":"個人住民税の非課税措置"}