{"id":"m0febb0a9136c7529","name":"・国税（所得税）の減免・控除・納税猶予 ・地方税（住民税、固定資産税等）の減免・納税猶予","aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"national","name":"・国税：国（所轄税務署）\n・地方税：都道府県、市区町村","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":"tax","apply_method":null,"apply_note":null,"eligibility":"災害により住宅や家財などに損害を受けた納税者","amount_unit":"yen","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":50,"summary":"・国税：国（所轄税務署）\n・地方税：都道府県、市区町村による個人向けの税の控除・減免。対象は災害により住宅や家財などに損害を受けた納税者。上限10,000,000円・補助率50%・所得制限あり。・所得税：確定申告期間 ・地方税：原則として各納期限まで、窓口は・国税：所轄の税務署。","fields":{"amount_max":{"value":10000000,"status":"ok","method":"deep_research"},"amount_min":{"value":5000000,"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_verified"},"deadline":{"value":"・所得税：確定申告期間\n・地方税：原則として各納期限まで","status":"ok","kind":"text"}},"income_limits":[{"subject":"applicant","dependents":null,"limit_yen":10000000,"increment_yen":null,"basis":"災害減免法による所得税軽減免除の合計所得上限","note":"住宅・家財の損害額が時価の1/2以上であることも要件。所得500万円以下は全額免除"}],"notes":[{"kind":"context","title":"所得税は災害減免法と雑損控除の選択制、所得500万円以下は全額免除","body":"災害減免法による所得税の軽減免除は、住宅・家財の損害額が時価の1/2以上で合計所得1,000万円以下の人が対象。所得500万円以下は全額免除、500万円超〜750万円以下は1/2軽減、750万円超〜1,000万円以下は1/4軽減。これとは別に雑損控除があり、両者は選択適用となる（併用はできない）。損害額や所得水準によって有利な方が変わるため、確定申告時に両方を試算する必要がある。地方税では固定資産税・都市計画税が家屋の損壊割合10%以上で未到来納期分が減免され、東京都23区では特別区民税が減免された場合に同率で都民税も減免される。国税・地方税とも原則1年以内の納税猶予が認められる。国民年金保険料は損害額が価格のおおむね2分の1以上で全額免除となり、免除期間は年金額の計算上1/2納付扱いとなる（対象期間は災害発生月の前月から翌々年6月まで）。","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","確認済みの金額"]},"contact":{"department":"・国税：所轄の税務署","phone":null},"source":{"url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1902.htm","original_url":null,"checked_at":"2026-08-20","title":"No.1902 災害減免法による所得税の軽減免除｜国税庁"},"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":5},"index":{"indexable":true,"reasons":[]},"slug":"国税所得税の減免控除納税猶予-地方税住民税固定資産税等の減免納税猶予"}