{"id":"m6be75c25f344a122","name":"ひとり親控除","name_broken":false,"aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"prefecture","name":null,"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":null,"application_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171.htm","eligibility":null,"amount_unit":"yen","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":"国（所得税）、\n東京都・各区市町村（個人住民税）による個人向けの税の控除・減免。対象は【適用要件】 前年12月31日時点で、以下のすべてに該当する者。上限350,000円・所得制限あり。・年末調整：勤務先の指定期限まで ・確定申告：原則、翌年2月16日～3月15日、窓口は・勤務先の給与担当部署。","fields":{"amount_max":{"value":350000,"status":"ok","method":"deep_research"},"amount_min":{"value":300000,"status":"ok","method":"deep_research"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":1,"status":"ok","method":"analysis"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_verified"},"deadline":{"value":"・年末調整：勤務先の指定期限まで\n・確定申告：原則、翌年2月16日～3月15日","status":"ok","kind":"date"}},"income_limits":[{"subject":"applicant","dependents":null,"limit_yen":5000000,"increment_yen":null,"basis":"納税者本人の合計所得金額","note":"生計を一にする子の総所得金額等が580,000円以下であることも要件"},{"subject":"applicant","dependents":null,"limit_yen":5000000,"increment_yen":null,"basis":"本人の合計所得金額の上限","note":"生計を一にする子の総所得金額等が58万円以下であることも要件"}],"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":"・勤務先の給与担当部署","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":null,"confidence":"high","verified_fields":4},"index":{"indexable":true,"reasons":[]},"legacy_slug":"ひとり親控除","public_no":5018,"slug":"5018","research_findings":[{"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"},{"field":"所得の条件","status":"確認済み","sub":"住民税2026年度","text":"2026年度住民税は本人所得500万円以下、生計同一子の総所得等58万円以下。2026年分所得税62万円とは対象所得年が異なる。","source_url":"https://www.city.hachioji.tokyo.jp/kurashi/zeikin/001/003/001/p031699_d/fil/shotoku_kouzyo.pdf","checked_at":"2026-10-01","fy":"2026"},{"field":"金額・給付の内容","status":"確認済み","sub":"住民税2026年度","text":"2026年度住民税（2025年所得を基礎）のひとり親所得控除は30万円。","source_url":"https://www.city.hachioji.tokyo.jp/kurashi/zeikin/001/003/001/p031699_d/fil/shotoku_kouzyo.pdf","checked_at":"2026-10-01","fy":"2026"},{"field":"制度の状態","status":"確認済み","sub":"将来・所得税2027年分","text":"2027年分以後の所得税ひとり親控除は38万円へ引上げ。2026年分35万円を今すぐ38万円に変えない。","source_url":"https://www.nta.go.jp/users/gensen/2026kiso/pdf/0026005-024.pdf","checked_at":"2026-10-01","fy":"2026"},{"field":"対象になる方","status":"確認済み","sub":"所得税2026年分","text":"原則12月31日時点で未婚又は所定生死不明配偶者、事実婚なし、生計を一にする子（他人の扶養等でない）を有する人。婚姻歴・性別による限定ではない。","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171.htm\nhttps://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171_qa.htm\nhttps://www.nta.go.jp/users/gensen/2026kiso/pdf/0026005-024.pdf\nhttps://www.nta.go.jp/publication/pamph/gensen/2026kaisei.pdf","checked_at":"2026-10-01","fy":"2026"},{"field":"対象の年齢","status":"確認済み","sub":"所得税2026年分","text":"ひとり親控除の「生計を一にする子」の年齢に制限なし。扶養控除16歳以上条件を転用しない。納税者本人の数値年齢条件は明記なし。","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171.htm\nhttps://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171_qa.htm\nhttps://www.nta.go.jp/users/gensen/2026kiso/pdf/0026005-024.pdf\nhttps://www.nta.go.jp/publication/pamph/gensen/2026kaisei.pdf","checked_at":"2026-10-01","fy":"2026"},{"field":"所得の条件","status":"確認済み","sub":"所得税2026年分","text":"本人合計所得500万円以下。子の総所得等は2025年分58万円以下、2026年分は12/1施行後62万円以下。2026年11月までの源泉徴収等は改正前、12月年末調整で精算。","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171.htm\nhttps://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171_qa.htm\nhttps://www.nta.go.jp/users/gensen/2026kiso/pdf/0026005-024.pdf\nhttps://www.nta.go.jp/publication/pamph/gensen/2026kaisei.pdf","checked_at":"2026-10-01","fy":"2026"},{"field":"金額・給付の内容","status":"確認済み","sub":"所得税2026年分","text":"2026年分所得税の所得控除35万円。税金そのものが35万円減る又は35万円支払われる制度ではない。","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171.htm\nhttps://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171_qa.htm\nhttps://www.nta.go.jp/users/gensen/2026kiso/pdf/0026005-024.pdf\nhttps://www.nta.go.jp/publication/pamph/gensen/2026kaisei.pdf","checked_at":"2026-10-01","fy":"2026"},{"field":"支給の回数・頻度","status":"確認済み","sub":"所得税2026年分","text":"対象年分ごとの所得控除。給与源泉徴収・年末調整又は確定申告で税額へ反映し、定額送金制度ではない。","source_url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171.htm\nhttps://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1171_qa.htm\nhttps://www.nta.go.jp/users/gensen/2026kiso/pdf/0026005-024.pdf\nhttps://www.nta.go.jp/publication/pamph/gensen/2026kaisei.pdf","checked_at":"2026-10-01","fy":"2026"}]}