{"id":"m15835a5052967e2f","name":"税法上のひとり親控除","aka":[],"category":{"slug":"kosodate","name":"子育て・教育"},"provider":{"level":"national","name":"国（国税庁）／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":"事実婚状態になく、生計を一にする子（総所得金額等58万円以下）がおり、本人の合計所得金額が500万円以下の者","amount_unit":"yen","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":null,"summary":"国（国税庁）／市区町村による個人向けの税の控除・減免。対象は事実婚状態になく、生計を一にする子（総所得金額等58万円以下）がおり、本人の合計所得金額が500万円以下の者。所得制限あり。","fields":{"amount_max":{"status":"not_applicable","basis":"本制度は所得税・住民税の「控除」であり、現金の支給という概念がない（35万円は課税所得から差し引く控除額であり、支給額ではない）"},"amount_min":{"value":300000,"status":"ok","method":"deep_research"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":1,"status":"ok","method":"analysis"},"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":[{"subject":"applicant","dependents":null,"limit_yen":5000000,"increment_yen":null,"basis":"本人の合計所得金額の上限","note":"生計を一にする子の総所得金額等が58万円以下であることも要件"}],"notes":[{"kind":"context","title":"ひとり親控除は所得税35万円・住民税30万円、子の所得58万円以下が条件","body":"税法上のひとり親控除は、事実婚状態になく、生計を一にする子（総所得金額等58万円以下）がおり、本人の合計所得金額が500万円以下の者が対象で、控除額は所得税350,000円、住民税300,000円。会社員等は年末調整の「扶養控除等申告書」に記載し、自営業者等は確定申告書に記載する。申告しなければ適用されない。あわせて離婚時には児童手当の受給者変更も必要で、旧受給者の「受給事由消滅届」と新受給者の「認定請求書」を提出する。児童手当の月額は3歳未満15,000円、3歳〜高校生の第1子・第2子10,000円、0歳〜高校生の第3子以降30,000円。子どもがアルバイト等で総所得58万円を超えるとひとり親控除が使えなくなるため、高校生の子がいる家庭は年収管理も必要になる。","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","金額の概念が無い制度"]},"contact":{"department":null,"phone":null},"source":{"url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171.htm","original_url":null,"checked_at":"2026-08-20","title":"No.1171 ひとり親控除｜国税庁"},"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":2},"index":{"indexable":true,"reasons":[]},"slug":"税法上のひとり親控除"}