{"id":"m5f37d6f5b36c079e","name":"所得税・住民税の障害者控除","aka":[],"category":{"slug":"shogai","name":"障害者・障害児"},"provider":{"level":"national","name":"国（国税庁）、地方自治体（総務省が基準を策定）","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":"対象者: 精神障害者保健福祉手帳の交付を受けている本人、またはその者を扶養している納税者","amount_unit":null,"amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":null,"summary":"国（国税庁）、地方自治体（総務省が基準を策定）による個人向けの税の控除・減免。対象は対象者: 精神障害者保健福祉手帳の交付を受けている本人、またはその者を扶養している納税者。 年齢・所得制限: なし。上限750,000円・所得制限あり。・年末調整: 勤務先の指定する時期 ・確定申告: 原則として翌年2月16日～3月…、窓口は・所得税: 住所地を管轄する税務署。","fields":{"amount_max":{"value":750000,"status":"ok","method":"analysis"},"amount_min":{"status":"not_verified"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":0,"status":"actual_zero","basis":"対象者欄に「年齢・所得制限: なし。」と明記"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_verified"},"deadline":{"value":"・年末調整: 勤務先の指定する時期\n・確定申告: 原則として翌年2月16日～3月15日","status":"ok","kind":"date"}},"income_limits":[{"subject":"applicant","dependents":null,"limit_yen":1350000,"increment_yen":null,"basis":"住民税が非課税となる場合がある前年の合計所得金額","note":"自治体により要件が異なる"}],"notes":[{"kind":"context","title":"住民税は前年の合計所得135万円以下で非課税になる場合がある","body":"精神障害者保健福祉手帳の交付を受けている本人またはその者を扶養している納税者は障害者控除を使える。控除額は障害者（一般＝手帳2級・3級）が所得税270,000円・住民税260,000円、特別障害者（手帳1級）が所得税400,000円・住民税300,000円、同居特別障害者（手帳1級の同居する扶養親族等）が所得税750,000円・住民税530,000円。年齢・所得制限はない。さらに前年の合計所得金額が135万円以下の場合、住民税が非課税となる場合がある（自治体により要件が異なる）。この非課税判定はNHK受信料の全額免除（世帯構成員全員が市区町村民税非課税であることが要件）や自立支援医療の低所得1・2区分の入口になるため、控除の適用漏れが他の制度の可否まで動かす。手続きは給与所得者が年末調整の「給与所得者の扶養控除等（異動）申告書」、自営業者等が確定申告書の障害者控除欄（原則翌年2月16日〜3月15日）。だから手帳を取っても控除を申告しなければ税も他制度も動かない。取得年の年末調整で必ず記載すること。","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":"・所得税: 住所地を管轄する税務署","phone":null},"source":{"url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1160.htm","original_url":null,"checked_at":"2026-08-20","title":"No.1160 障害者控除｜国税庁"},"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":3},"index":{"indexable":true,"reasons":[]},"slug":"所得税住民税の障害者控除"}