{"id":"mab9c6d78f5d7a57a","name":"法人版事業承継税制（特例措置）","aka":[],"category":{"slug":"jigyosha","name":"事業者・創業"},"provider":{"level":"prefecture","name":"国（経済産業省・中小企業庁）、認定窓口：東京都","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":"business","benefit_kind":"subsidy","apply_method":null,"apply_note":null,"eligibility":"特例承継計画を提出し、都の認定を受けた中小企業の先代経営者および後継者","amount_unit":"percent","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":100,"summary":"国（経済産業省・中小企業庁）、認定窓口：東京都による事業者向けの補助金。対象は特例承継計画を提出し、都の認定を受けた中小企業の先代経営者および後継者。補助率100%。特例承継計画の提出期限：令和9年（2027年）9月30日 ・贈与・相続の実行期…、窓口は東京都事業承継税制一次審査事務局。","fields":{"amount_max":{"status":"not_verified"},"amount_min":{"status":"not_verified"},"rate_percent":{"value":100,"status":"ok","method":"deep_research"},"has_income_limit":{"status":"not_found","basis":"公式ページで確認（2026-09-03）"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_verified"},"deadline":{"value":"・特例承継計画の提出期限：令和9年（2027年）9月30日\n・贈与・相続の実行期限：令和9年（2027年）12月31日","status":"ok","kind":"date"}},"income_limits":[],"notes":[{"kind":"deadline_risk","title":"特例承継計画は2027年9月30日、贈与・相続は2027年12月31日まで","body":"法人版事業承継税制（特例措置）は、事業承継にかかる贈与税・相続税の100%（全額）の納税が猶予され対象株式数に上限がない強力な制度で、東京都への申請手数料は0円。ただし期限が固定されており、特例承継計画の提出期限が令和9年（2027年）9月30日、贈与・相続の実行期限が令和9年（2027年）12月31日。手順は①認定経営革新等支援機関の助言を受けて特例承継計画を作成し東京都に提出、②株式等の贈与・相続を実行、③東京都知事へ認定申請、④税務署へ申告の4段階で、会社・先代・後継者それぞれに非上場であること、資産管理会社でないこと、代表権の移譲などの詳細な要件がある。窓口は東京都事業承継税制一次審査事務局。だから計画書の作成から認定支援機関の確保まで逆算すると、2027年に入ってから動き始めると間に合わない可能性が高い。承継の意思が固まっているなら計画提出を先行させるべき。","severity":"high"}],"schedules":[],"editorial":null,"completeness":{"level":"partial","missing":["支給額（上限）"],"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":"東京都事業承継税制一次審査事務局","phone":null},"source":{"url":"https://jigyo-shokei-zeisei.metro.tokyo.lg.jp/","original_url":null,"checked_at":"2026-08-20","title":"事業承継税制｜東京都産業労働局"},"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":3},"index":{"indexable":true,"reasons":[]},"slug":"法人版事業承継税制特例措置"}