{"id":"m598a18c625cd0f24","name":"特定創業支援等事業による支援を受けた創業者への優遇措置（登録免許税の軽減）","aka":[],"category":{"slug":"jigyosha","name":"事業者・創業"},"provider":{"level":"prefecture","name":"国（中小企業庁）、証明書発行は各区市町村","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":"business","benefit_kind":"tax","apply_method":"window","apply_note":null,"eligibility":null,"amount_unit":"yen","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":4,"summary":"国（中小企業庁）、証明書発行は各区市町村による事業者向けの税の控除・減免。対象は事業を営んでいない個人（新たに会社を設立する者） ・創業後5年未満の個人事業主が法人成りする場合 ・各区市町村が指定する…。上限150,000円・補助率4%。窓口申請、通年受付（証明書発行には時間がかかるため、設立登記前に余裕をもって手続きが必要）、窓口は各区市町村の産業振興・商工担当課。","fields":{"amount_max":{"value":150000,"status":"ok","method":"deep_research"},"amount_min":{"value":30000,"status":"ok","method":"deep_research"},"rate_percent":{"value":4,"status":"ok","method":"deep_research"},"has_income_limit":{"status":"not_applicable","basis":"not_applicable（事業者・施設向け）"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_applicable","basis":"対象者欄に「年齢・所得による制限はなし。」と明示されている"},"deadline":{"value":"通年受付（証明書発行には時間がかかるため、設立登記前に余裕をもって手続きが必要）","status":"ok","kind":"rolling"}},"income_limits":[],"notes":[{"kind":"deadline_risk","title":"登録免許税半減は設立登記前に証明書が要る（遡及不可）","body":"区市町村が実施する特定創業支援等事業（創業塾・個別相談など1か月以上・4回以上の支援）を修了して証明書の交付を受けると、会社設立時の登録免許税が半額になる。株式会社は最低税額150,000円が75,000円、合同会社は60,000円が30,000円、合名・合資会社も60,000円が30,000円。あわせて東京都創業融資の利率優遇（0.4%）、日本政策金融公庫の新規開業資金の貸付利率引下げ、創業関連保証の特例（無担保・第三者保証人なしの保証枠拡大）も受けられる。ただし会社設立登記申請時に法務局へ証明書の原本を添付する必要があり、設立登記後の遡及適用は不可。証明書発行にも時間がかかる。さらに東京都創業助成事業の申請要件、日本政策金融公庫の金利優遇要件にもこの証明書が使えるため、創業を思い立ったらまず本店所在地を置く予定の自治体の商工担当課に相談するのが順序として正しい。登記を先に済ませると7.5万円が戻らない。","severity":"high"}],"schedules":[],"editorial":null,"completeness":{"level":"sparse","missing":[],"has_source":false},"usability":{"level":"contactable","who_known":false,"what_known":true,"next_step":"各区市町村の産業振興・商工担当課に問い合わせできます","substitutes":["確認済みの金額","担当窓口"]},"contact":{"department":"各区市町村の産業振興・商工担当課","phone":null},"source":null,"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":4},"index":{"indexable":false,"reasons":["出典URLの到達を確認できていない"]},"slug":"特定創業支援等事業による支援を受けた創業者への優遇措置登録免許税の軽減"}