{"id":"m6caaa480bf799373","name":"固定資産税の災害等による減免","name_broken":false,"aka":[],"category":{"slug":"bosai","name":"防災・安全"},"provider":{"level":"municipal","name":"青梅市","municipalities":[{"code":"132055","name":"青梅市"}],"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":"被害状況が分かる写真を無理のない範囲で保存し、課税課へ連絡して必要な現地調査と減免手続きを確認する。家屋は家屋係、土地は土地係、償却資産は家屋係の担当へ連絡する。","application_url":null,"eligibility":"火災、風水害等の災害により固定資産に被害を受けた所有者","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":"青梅市による個人向けの減免。対象は火災、風水害等の災害により固定資産に被害を受けた所有者。窓口は資産税課。災害による目立つ被害を受けた場合は早めに課税課の担当係へ連絡する。","fields":{"amount_max":{"value":"被害程度に応じて固定資産税を減額または免除（市公式は一律の上限・割合を非公表）","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）"},"amount_min":{"status":"not_verified"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":0,"status":"actual_zero","basis":"制度表の所得制限欄に「なし」と明示がある"},"age_min":{"status":"not_verified"},"age_max":{"value":"年齢要件なし（被災した家屋・土地・申告済みの事業用償却資産）","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":{"value":"災害による目立つ被害を受けた場合は早めに課税課の担当係へ連絡する。","status":"ok","kind":"text"}},"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","金額の原文（数値化はしていない）"]},"contact":{"department":"資産税課","phone":"青梅市役所代表 0428-22-1111"},"source":{"url":"https://www.city.ome.tokyo.jp/soshiki/19/66213.html","original_url":null,"checked_at":"2026-09-03","title":"大雨・大雪などによる固定資産税の減免 - 東京都青梅市公式ホームページ（課税課）"},"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":2},"index":{"indexable":true,"reasons":[]},"legacy_slug":"固定資産税の災害等による減免-青梅市","public_no":5047,"slug":"5047"}