{"id":"m5b01640477ad6494","name":"① 特定扶養控除 ② 特定親族特別控除","name_broken":false,"aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"national","name":"国（所管：国税庁、財務省）","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mof.go.jp","municipal_spread":62,"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"tax","apply_method":null,"apply_note":null,"application_url":"https://www.mof.go.jp/tax_policy/tax_reform/outline/fy2026/20251226taikou.pdf","eligibility":null,"amount_unit":"yen","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、財務省）による個人向けの税の控除・減免。対象は【対象となる扶養親族】 ・その年の12月31日時点で年齢が 19歳以上23歳未満 の控除対象扶養親族。上限630,000円・年額・19〜23歳・所得制限あり。・年末調整：勤務先の指定する時期 ・確定申告：対象年の翌年2月16日～3月15日…、窓口は…。","fields":{"amount_max":{"value":630000,"status":"ok","method":"deep_research"},"amount_min":{"value":450000,"status":"ok","method":"deep_research"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":1,"status":"ok","method":"derived"},"age_min":{"value":19,"status":"ok","method":"deep_research"},"age_max":{"value":23,"status":"ok","method":"deep_research"},"deadline":{"value":"・年末調整：勤務先の指定する時期\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.mof.go.jp/tax_policy/tax_reform/outline/fy2026/20251226taikou.pdf","original_url":null,"checked_at":"2026-08-20","title":null},"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":6},"index":{"indexable":true,"reasons":[]},"legacy_slug":"1-特定扶養控除-2-特定親族特別控除","public_no":4400,"slug":"4400","research_findings":[{"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。定期現金支給は非該当。）","source_url":"https://www.nta.go.jp/users/gensen/nencho/index/shikata.htm","checked_at":"2026-10-01","fy":"2026年分"},{"field":"申請の方法","status":"確認済み","sub":"本体","text":"特定扶養控除は勤務先へ扶養控除等（異動）申告書。特定親族特別控除は別の特定親族特別控除申告書を年内最後の給与支払前日まで勤務先へ。2026年様式は12/1以後年末調整用、以前は前年様式補正等。","source_url":"https://www.nta.go.jp/users/gensen/nencho/index/shikata.htm\nhttps://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/gensen/annai/1648_73.htm","checked_at":"2026-10-01","fy":"2026年分"}]}