{"id":"ma33ce9d892c8b069","name":"固定資産税の減額制度","aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"municipal","name":"市","municipalities":[{"code":"132039","name":"武蔵野市"}]},"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"subsidy","apply_method":null,"apply_note":null,"eligibility":"市内に要件を満たす家屋を所有する方","amount_unit":"percent","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":50,"summary":"市による個人向けの補助金。対象は市内に要件を満たす家屋を所有する方。補助率50%。窓口は資産税課。","fields":{"amount_max":{"status":"not_found","basis":"公式ページで確認（2026-09-04）"},"amount_min":{"status":"not_verified"},"rate_percent":{"value":50,"status":"ok","method":"deep_research"},"has_income_limit":{"value":0,"status":"actual_zero","basis":"制度表の所得制限欄に「なし」と明示がある"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_verified"},"deadline":{"status":"not_found","basis":"公式ページで確認（2026-09-04）"}},"income_limits":[],"notes":[{"kind":"context","title":"耐震改修は翌年度分1/2、省エネ改修は1/3を減額（要申告）","body":"新築住宅は床面積40〜240㎡等の要件を満たす場合に120㎡相当分までの税額を1/2減額（一般住宅は3年度分、3階建以上の中高層耐火住宅等は5年度分、申告不要）。認定長期優良住宅は同じく1/2減額で一般5年度分・中高層耐火7年度分（要申告）。住宅耐震改修は120㎡相当分までの1/2（長期優良住宅認定改修は2/3）を改修完了年の翌年度分減額、省エネ改修は1/3（増改築に係る認定長期優良住宅は2/3）を翌年度分減額。いずれも要申告で、耐震助成や断熱窓助成を使って工事した場合でも税の減額は自動では付かない。市税条例に基づく生活困窮・災害等の独自減免は減免基準の詳細金額・算定割合が公開されておらず、資産税課への個別相談が必要。工事の補助金申請と税の減額申告は別窓口・別手続きである点を見落とすと、翌年度に取り返せない。","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","補助率"]},"contact":{"department":"資産税課","phone":null},"source":{"url":"https://www.city.musashino.lg.jp/","original_url":null,"checked_at":"2026-08-25","title":"武蔵野市公式ホームページ"},"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":2},"index":{"indexable":true,"reasons":[]},"slug":"固定資産税の減額制度-武蔵野市","seido":{"slug":"固定資産税の減額制度","name":"固定資産税の減額制度","count":5}}