{"id":"m09b3f938523514ef","name":"国民健康保険税の独自減免","name_broken":false,"aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"municipal","name":"昭島市","municipalities":[{"code":"132071","name":"昭島市"}],"listed_by":null},"local_only":true,"own_doubt":null,"municipal_spread":1,"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"exemption","apply_method":null,"apply_note":null,"application_url":null,"eligibility":null,"amount_unit":null,"amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":null,"rate_basis":null,"beneficiary_kind":null,"beneficiary_target":null,"amount_in_text":null,"summary":"昭島市による個人向けの減免。対象は昭島市国民健康保険の納税義務者。窓口は保険年金課 国保税係。18歳以下・所得制限あり。","fields":{"amount_max":{"status":"not_found","basis":"公式ページで確認（2026-09-16）"},"amount_min":{"status":"not_verified"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":1,"status":"ok","method":"derived"},"age_min":{"status":"not_verified"},"age_max":{"value":18,"status":"ok","method":"deep_research"},"deadline":{"value":"令和8年度の子ども均等割独自減免は申請不要。","status":"ok","kind":"text"}},"income_limits":[],"notes":[{"kind":"context","title":"カテゴリ12で唯一の独自施策が就学児等の国保均等割半額減免","body":"カテゴリ12「税・保険・年金」に挙がった制度は国民健康保険税の独自減免1件のみで、固定資産税の減免と各種手数料免除は未確認。その1件が実は東京都内でも珍しい上乗せで、国の法定制度である未就学児の均等割5割軽減に加えて、昭島市独自に就学児等の均等割額を半額減免している。府中市は多子世帯向けの市独自均等割減免基準を設定しておらず（国の未就学児5割軽減、産前産後期間の免除、令和8年度新設の18歳未満に対する子ども・子育て支援納付金分均等割の全額軽減が適用されるだけ）、千代田区にも同種の独自減免は確認されていない。小学生以上の子どもが複数いる自営業・フリーランス世帯では、均等割の半額が人数分効くため年間の保険税差は万単位になる。あわせて昭島市国民健康保険税減免取扱要綱により、納税義務者の死亡・障害・失業・廃業等で所得が著しく減少し生活保護基準等の生活困難な状態と認められれば、申請に基づき所得割額や保険税の全額（100%）〜一部が減免される。均等割の減免は賦課時に自動適用されることが多いが、所得激減による減免は申請主義なので、収入が落ちたら保険年金課国保税係へ即相談すること。","severity":"high"}],"schedules":[],"editorial":null,"completeness":{"level":"partial","missing":["対象年齢"],"has_source":true},"usability":{"level":"actionable","who_known":true,"what_known":false,"next_step":"公式ページで確認できます","substitutes":["対象者の説明文"]},"contact":{"department":"保険年金課 国保税係","phone":null},"source":{"url":"https://www.city.akishima.lg.jp/kurashi/kokuho/1002176/1002195/1002197.html","original_url":null,"checked_at":"2026-09-05","title":"保険税の決めかた｜昭島市公式ホームページ"},"successor":null,"verification":{"first_seen_at":"2026-08-23","verified_at":null,"data_updated_at":"2026-10-11","content_changed_at":"2026-10-06","confidence":"high","verified_fields":3},"index":{"indexable":true,"reasons":[]},"legacy_slug":"国民健康保険税の独自減免-昭島市","public_no":1372,"slug":"1372","seido":{"slug":"268","name":"国民健康保険税の独自減免","count":5}}