{"id":"mdfd3531e9c2d4fc8","name":"被相続人の居住用財産（空き家）に係る譲渡所得の特別控除の特例","aka":[],"category":{"slug":"shukatsu","name":"終活・おくやみ"},"provider":{"level":"national","name":"国（所管：国税庁、国土交通省）","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":"相続または遺贈により、被相続人が居住していた家屋等を取得した個人","amount_unit":"yen","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":null,"summary":"国（所管：国税庁、国土交通省）による個人向けの税の控除・減免。対象は相続または遺贈により、被相続人が居住していた家屋等を取得した個人。 ・所得制限はなし。上限100,000,000円・所得制限なし。・適用期限: 2027年（令和9年）12月31日までの譲渡が対象。窓口は・確認書の交付: 空き家が所在する各区市町村の担当部署。","fields":{"amount_max":{"value":100000000,"status":"ok","method":"deep_research"},"amount_min":{"value":20000000,"status":"ok","method":"deep_research"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":0,"status":"actual_zero","method":"deep_research"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_verified"},"deadline":{"value":"・適用期限: 2027年（令和9年）12月31日までの譲渡が対象。\n・申告期限: 譲渡した年の翌年2月16日～3月15日。","status":"ok","kind":"date"}},"income_limits":[{"subject":"applicant","dependents":null,"limit_yen":100000000,"increment_yen":null,"basis":"譲渡対価の上限（1億円以下）","note":"昭和56年5月31日以前の建築、相続開始直前に被相続人のみが居住していたことも要件"}],"notes":[{"kind":"deadline_risk","title":"空き家3,000万円控除は相続から3年目の年末までの譲渡が期限","body":"相続した被相続人の居住用家屋（空き家）を譲渡した場合、譲渡所得から最大30,000,000円を控除できる。ただし相続人が3人以上の場合は1人あたり最大20,000,000円に減額される。主な要件は昭和56年5月31日以前の建築、相続開始直前に被相続人のみが居住していたこと、譲渡対価が1億円以下であること。適用対象は相続開始日から3年を経過する日の属する年の12月31日までの譲渡に限られる。手続きは物件所在地の区市町村から「被相続人居住用家屋等確認書」の交付を受け、譲渡した翌年に確定申告書へ添付して税務署に提出する2段階。実家をどうするか決めかねているうちにこの期限を越えると、3,000万円の控除枠が丸ごと消え、譲渡所得税が数百万円単位で変わる。売却を決めたら確認書の発行に要する期間も逆算して動く必要がある。","severity":"high"}],"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":"・確認書の交付: 空き家が所在する各区市町村の担当部署","phone":null},"source":{"url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/joto/3306.htm","original_url":null,"checked_at":"2026-08-20","title":"No.3306 被相続人の居住用財産（空き家）を売ったときの特例｜国税庁"},"successor":null,"verification":{"verified_at":null,"data_updated_at":"2026-09-04","confidence":"high","verified_fields":4},"index":{"indexable":true,"reasons":[]},"slug":"被相続人の居住用財産空き家に係る譲渡所得の特別控除の特例"}