{"id":"m113270daeb299aa3","name":"① ひとり親控除 ② 寡婦控除","name_broken":false,"aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"national","name":"国（所管：国税庁、総務省）","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"}],"listed_by":null},"local_only":false,"own_doubt":"出典がnta.go.jp","municipal_spread":62,"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"tax","apply_method":null,"apply_note":"・給与所得者：勤務先に提出する「給与所得者の扶養控除等（異動）申告書」に記載し、年末調整で適用を受ける。\n・確定申告者：確定申告書の該当欄に記載して申告する。","application_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171.htm","eligibility":"【共通の所得要件】 ・納税者本人の合計所得金額が 5,000,000円以下","amount_unit":null,"amount_period":"yearly","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":"国（所管：国税庁、総務省）による個人向けの税の控除・減免。対象は【共通の所得要件】 ・納税者本人の合計所得金額が 5,000,000円以下。年末調整：その年最初の給与支払日の前日まで（または年末調整時期） ・確定申告：…、窓口は…。年額・所得制限あり。","fields":{"amount_max":{"value":350000,"status":"ok","method":"derived"},"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":{"status":"not_found","basis":"公式ページで確認（2026-10-01）"},"deadline":{"value":"・年末調整：その年最初の給与支払日の前日まで（または年末調整時期）\n・確定申告：対象年の翌年2月16日～3月15日頃","status":"ok","kind":"date"}},"income_limits":[],"notes":[],"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":"・所得税：住所地を管轄する税務署","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":{"first_seen_at":"2026-08-20","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":"1-ひとり親控除-2-寡婦控除","public_no":1661,"slug":"1661","research_findings":[{"field":"対象の年齢","status":"資料に記載なし","sub":"本体","text":"確認した公式資料に「対象の年齢」の記載はありません（条件がないという意味ではありません）。（ひとり親控除・寡婦控除の納税者本人の数値年齢条件は各公式要件に明記なし。扶養控除の16歳条件を流用しない。）","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171.htm\nhttps://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1170.htm","checked_at":"2026-10-01","fy":"2026年法令確認"},{"field":"支給の回数・頻度","status":"該当なし","sub":"本体","text":"この制度では「支給の回数・頻度」は該当しません。（年分ごとの所得控除。給付金の振込頻度は非該当。）","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171.htm\nhttps://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1170.htm","checked_at":"2026-10-01","fy":"2026年法令確認"},{"field":"申請の方法","status":"確認済み","sub":"本体","text":"給与所得者は該当欄を記載した扶養控除等（異動）申告書を勤務先へ提出し年末調整。確定申告でも該当控除を記載して申告。","source_url":"https://www.nta.go.jp/users/gensen/nencho/index/shikata.htm\nhttps://www.nta.go.jp/taxes/shiraberu/shinkoku/tebiki/2025/03/order3/3-3_14.htm","checked_at":"2026-10-01","fy":"2026年法令確認"}]}