{"id":"m39e16023338dd242","name":"主な障がい者向け税の控除と減免","name_broken":false,"aka":[],"category":{"slug":"shogai","name":"障害者・障害児"},"provider":{"level":"municipal","name":"板橋区","municipalities":[{"code":"131199","name":"板橋区"}],"listed_by":null},"local_only":true,"own_doubt":null,"municipal_spread":1,"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"tax","apply_method":"window","apply_note":"所得税・住民税の障害者控除は勤務先の年末調整又は確定申告等で申告する。自動車税等は都税窓口、軽自動車税は区課税課税務係へ対象車両・障害区分に応じ申請する。","application_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/index.html","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":"板橋区による個人向けの税の控除・減免。窓口は所得税：板橋税務署（03-3962-4151）。","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":{"status":"not_found","basis":"公式ページで確認（2026-09-16）"},"age_min":{"status":"not_verified"},"age_max":{"value":"障害者控除・自動車税減免で対象定義が異なる。16歳未満扶養も障害者控除対象","status":"described","basis":"公式ページの記述（数値にしていないため比較には入れていない）"},"deadline":{"status":"not_found","basis":"公式ページで確認（2026-09-16）"}},"income_limits":[],"notes":[],"schedules":[],"editorial":null,"completeness":{"level":"partial","missing":["対象条件"],"has_source":true},"usability":{"level":"contactable","who_known":false,"what_known":false,"next_step":"公式案内で対象条件を確認してください","substitutes":[]},"contact":{"department":"所得税：板橋税務署（03-3962-4151）。住民税：板橋区課税課（03-3579-2101）。軽自動車税：課税課税務係（03-3579-2095）。都の自動車税：東京都自動車税コールセンター（03-3525-4066）","phone":"板橋区役所代表 03-3964-1111"},"source":{"url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/index.html","original_url":null,"checked_at":"2026-08-24","title":"主な障がい者向け税の控除と減免｜板橋区公式ホームページ"},"successor":null,"verification":{"first_seen_at":"2026-08-24","verified_at":null,"data_updated_at":"2026-10-11","content_changed_at":null,"confidence":"high","verified_fields":0},"index":{"indexable":false,"reasons":["確認済み項目が2件未満"]},"legacy_slug":"主な障がい者向け税の控除と減免-板橋区","public_no":3193,"slug":"3193","research_findings":[{"field":"対象の年齢","status":"確認済み","sub":"本体","text":"障害者控除・自動車税減免で対象定義が異なる。16歳未満扶養も障害者控除対象","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/index.html","checked_at":"2026-10-01","fy":"2026"},{"field":"所得の条件","status":"確認済み","sub":"本体","text":"税目別。障害者住民税非課税は合計所得135万円以下、他の控除/減免を同じ上限にしない","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/index.html","checked_at":"2026-10-01","fy":"2026"},{"field":"金額・給付の内容","status":"確認済み","sub":"本体","text":"税の所得控除と税額減免。個人への固定現金給付額はない。制度別参照","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/index.html","checked_at":"2026-10-01","fy":"2026"},{"field":"支給の回数・頻度","status":"確認済み","sub":"本体","text":"税年/年度ごとの控除・減免。障害者車両減免は1人1台","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/index.html","checked_at":"2026-10-01","fy":"2026"},{"field":"申請の方法","status":"確認済み","sub":"本体","text":"所得税年末調整/申告、住民税申告、自動車税は都、軽自動車税は区へ別申請","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/index.html","checked_at":"2026-10-01","fy":"2026"},{"field":"受付の時期","status":"確認済み","sub":"本体","text":"税年・年度・登録日・納期限別。2026年3月31日をもって自動車/軽自動車税環境性能割は廃止","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/index.html","checked_at":"2026-10-01","fy":"2026"},{"field":"担当窓口・問い合わせ","status":"確認済み","sub":"本体","text":"所得税は板橋税務署、住民税は区課税課、自動車税は都、軽自動車は区税務係","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/index.html","checked_at":"2026-10-01","fy":"2026"},{"field":"対象の年齢","status":"確認済み","sub":"住民税障害者控除・非課税","text":"本人/配偶者/扶養親族の障害、16歳未満の扶養親族も可","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/1003242.html","checked_at":"2026-10-01","fy":"2026"},{"field":"所得の条件","status":"確認済み","sub":"住民税障害者控除・非課税","text":"障害者本人の前年合計所得135万円以下なら住民税非課税。配偶者等の控除資格と異なる","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/1003242.html","checked_at":"2026-10-01","fy":"2026"},{"field":"金額・給付の内容","status":"確認済み","sub":"住民税障害者控除・非課税","text":"住民税所得控除26万円/特別30万円。旧2022ページの「同居35/23万円」は現在の総控除額と扱わず追加/表記の精査が必要","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/1003242.html","checked_at":"2026-10-01","fy":"2026"},{"field":"支給の回数・頻度","status":"確認済み","sub":"住民税障害者控除・非課税","text":"年次課税で適用","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/1003242.html","checked_at":"2026-10-01","fy":"2026"},{"field":"申請の方法","status":"確認済み","sub":"住民税障害者控除・非課税","text":"年末調整または確定申告等で控除申請","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/1003242.html","checked_at":"2026-10-01","fy":"2026"},{"field":"受付の時期","status":"確認済み","sub":"住民税障害者控除・非課税","text":"対象年度ごとの申告。旧ページの毎年3月15日を休日も固定日としない","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/1003242.html","checked_at":"2026-10-01","fy":"2026"},{"field":"担当窓口・問い合わせ","status":"確認済み","sub":"住民税障害者控除・非課税","text":"課税課03-3579-2101","source_url":"https://www.city.itabashi.tokyo.jp/kenko/shogai/shien/koujo/1003242.html","checked_at":"2026-10-01","fy":"2026"},{"field":"対象の年齢","status":"確認済み","sub":"所得税障害者控除","text":"障害者本人、同一生計配偶者、扶養親族。扶養控除対象外16歳未満でも障害者控除可。65歳以上の市区認定等も対象類型","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1160.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"所得の条件","status":"資料に記載なし","sub":"所得税障害者控除","text":"確認した公式資料に「所得の条件」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）。（扶養・同一生計等の定義と本人の課税所得で取扱いが異なり、一律の給付所得上限ではない）","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1160.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"金額・給付の内容","status":"確認済み","sub":"所得税障害者控除","text":"所得税の所得控除27万円/特別40万円/同居特別75万円。控除額であり現金助成額ではない","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1160.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"支給の回数・頻度","status":"確認済み","sub":"所得税障害者控除","text":"所得税は毎年の課税所得から控除","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1160.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"申請の方法","status":"確認済み","sub":"所得税障害者控除","text":"給与年末調整または確定申告で障害者控除申告","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1160.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"受付の時期","status":"確認済み","sub":"所得税障害者控除","text":"対象税年の年末調整/確定申告時。還付申告等は一般申告手続を確認","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1160.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"担当窓口・問い合わせ","status":"確認済み","sub":"所得税障害者控除","text":"板橋税務署03-3962-4151","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1160.htm","checked_at":"2026-10-01","fy":"2026"},{"field":"対象の年齢","status":"資料に記載なし","sub":"東京都自動車税障害者減免","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）。（対象障害手帳・区分等級、専用使用・本人/生計同一者所有等。数値年齢上限は未掲載）","source_url":"https://www.tax.metro.tokyo.lg.jp/genmen/car-genmen","checked_at":"2026-10-01","fy":"2026"},{"field":"所得の条件","status":"資料に記載なし","sub":"東京都自動車税障害者減免","text":"確認した公式資料に「所得の条件」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）。（所得制限条件は当該減免本文未掲載）","source_url":"https://www.tax.metro.tokyo.lg.jp/genmen/car-genmen","checked_at":"2026-10-01","fy":"2026"},{"field":"金額・給付の内容","status":"確認済み","sub":"東京都自動車税障害者減免","text":"自動車税45,000円上限、新規登録は月割。差額1,000円未満の場合適用前税額まで。構造減免の全額と別","source_url":"https://www.tax.metro.tokyo.lg.jp/genmen/car-genmen","checked_at":"2026-10-01","fy":"2026"},{"field":"支給の回数・頻度","status":"確認済み","sub":"東京都自動車税障害者減免","text":"障害者1人1台。税は年度単位、対象変更・更新申立等あり","source_url":"https://www.tax.metro.tokyo.lg.jp/genmen/car-genmen","checked_at":"2026-10-01","fy":"2026"},{"field":"申請の方法","status":"確認済み","sub":"東京都自動車税障害者減免","text":"申請書・障害手帳・免許証・車検証等を都税事務所等へ。精神1級は精神通院自立支援受給証も必要","source_url":"https://www.tax.metro.tokyo.lg.jp/genmen/car-genmen","checked_at":"2026-10-01","fy":"2026"},{"field":"受付の時期","status":"確認済み","sub":"東京都自動車税障害者減免","text":"新規登録1か月以内、既所有4月1日～5月31日（休日は翌開庁日）。それ以外は翌年度事前受付","source_url":"https://www.tax.metro.tokyo.lg.jp/genmen/car-genmen","checked_at":"2026-10-01","fy":"2026"},{"field":"担当窓口・問い合わせ","status":"確認済み","sub":"東京都自動車税障害者減免","text":"都税事務所・支所・支庁・自動車税事務所等、東京都自動車税コールセンター03-3525-4066","source_url":"https://www.tax.metro.tokyo.lg.jp/genmen/car-genmen","checked_at":"2026-10-01","fy":"2026"},{"field":"対象の年齢","status":"確認済み","sub":"板橋区軽自動車税減免","text":"身体・精神障害者等用の車両、生活保護受給者所有、構造上専ら障害者用など","source_url":"https://www.city.itabashi.tokyo.jp/koho/1062992/1063815/1063825.html","checked_at":"2026-10-01","fy":"2026"},{"field":"所得の条件","status":"資料に記載なし","sub":"板橋区軽自動車税減免","text":"確認した公式資料に「所得の条件」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）。（生活保護対象類型はあり。障害者用減免の所得上限は当該告知未掲載）","source_url":"https://www.city.itabashi.tokyo.jp/koho/1062992/1063815/1063825.html","checked_at":"2026-10-01","fy":"2026"},{"field":"金額・給付の内容","status":"資料に記載なし","sub":"板橋区軽自動車税減免","text":"確認した公式資料に「金額・給付の内容」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）。（軽自動車税の減免。減免額の具体計算はこの告知に未掲載）","source_url":"https://www.city.itabashi.tokyo.jp/koho/1062992/1063815/1063825.html","checked_at":"2026-10-01","fy":"2026"},{"field":"支給の回数・頻度","status":"確認済み","sub":"板橋区軽自動車税減免","text":"年度単位の税減免","source_url":"https://www.city.itabashi.tokyo.jp/koho/1062992/1063815/1063825.html","checked_at":"2026-10-01","fy":"2026"},{"field":"申請の方法","status":"資料に記載なし","sub":"板橋区軽自動車税減免","text":"確認した公式資料に「申請の方法」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）。（課税課税務係へ減免申請。2026年告知は具体の提出手段・必要書類を本文に掲載せず担当照会）","source_url":"https://www.city.itabashi.tokyo.jp/koho/1062992/1063815/1063825.html","checked_at":"2026-10-01","fy":"2026"},{"field":"受付の時期","status":"確認済み","sub":"板橋区軽自動車税減免","text":"FY2026の納期限6月1日までに申請（告知期限）。新年度は再確認","source_url":"https://www.city.itabashi.tokyo.jp/koho/1062992/1063815/1063825.html","checked_at":"2026-10-01","fy":"2026"},{"field":"担当窓口・問い合わせ","status":"確認済み","sub":"板橋区軽自動車税減免","text":"課税課税務係03-3579-2095","source_url":"https://www.city.itabashi.tokyo.jp/koho/1062992/1063815/1063825.html","checked_at":"2026-10-01","fy":"2026"},{"field":"受付の時期","status":"確認済み","sub":"環境性能割（2026年3月31日廃止）","text":"2026年3月31日廃止。旧取得課税の減免は取得1か月以内等の残存手続きのみ","source_url":"https://www.tax.metro.tokyo.lg.jp/kazei/automobiles/kankyou","checked_at":"2026-10-01","fy":"2026"}]}