{"id":"m7fe9d01d844ffc7f","name":"個人住民税の徴収猶予・換価の猶予","name_broken":false,"aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"prefecture","name":"各特別区・市町村","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":null,"municipal_spread":62,"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"subsidy","apply_method":null,"apply_note":null,"application_url":null,"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":"各特別区・市町村による個人向けの補助金。対象は都税の猶予制度と同様の要件（災害、病気、事業の休廃止等）に該当し、住民税の納付が困難な方。上限1,000,000円・年額。・徴収猶予：随時 ・換価の猶予：納期限から6か月以内、窓口は住所地の区役所・市町村役場の納税担当課。","fields":{"amount_max":{"value":1000000,"status":"ok","method":"deep_research"},"amount_min":{"value":1000000,"status":"ok","method":"deep_research"},"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":{"status":"not_found","basis":"公式ページで確認（2026-09-16）"},"deadline":{"value":"・徴収猶予：随時\n・換価の猶予：納期限から6か月以内","status":"ok","kind":"rolling"}},"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":"住所地の区役所・市町村役場の納税担当課","phone":null},"source":{"url":"https://www.city.tokyo-nakano.lg.jp/kurashi/zeikin/jyuminzei-nozei/cyosyuyuyo.html","original_url":null,"checked_at":"2026-09-05","title":"法令に基づく徴収猶予・換価の猶予について | 中野区"},"successor":null,"verification":{"first_seen_at":"2026-08-20","verified_at":null,"data_updated_at":"2026-10-11","content_changed_at":"2026-09-05","confidence":"high","verified_fields":3},"index":{"indexable":true,"reasons":[]},"legacy_slug":"個人住民税の徴収猶予換価の猶予","public_no":5759,"slug":"5759","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）。（確認した公式資料に明記なし。制限なしとは断定しない。）","source_url":"https://www.city.tokyo-nakano.lg.jp/kurashi/zeikin/jyuminzei-nozei/cyosyuyuyo.html","checked_at":"2026-10-01","fy":"確認日現行案内"},{"field":"所得の条件","status":"資料に記載なし","sub":"本体","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）。（一律の所得上限の記載はないが、収支・財産状況、事業/生活継続困難、納税計画等を審査。徴収猶予と換価猶予で事由が異なる。）","source_url":"https://www.city.tokyo-nakano.lg.jp/kurashi/zeikin/jyuminzei-nozei/cyosyuyuyo.html","checked_at":"2026-10-01","fy":"確認日現行案内"},{"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。（税納付・換価の猶予で給付ではない。原則分割納付、延長含め通算2年限度。）","source_url":"https://www.city.tokyo-nakano.lg.jp/kurashi/zeikin/jyuminzei-nozei/cyosyuyuyo.html","checked_at":"2026-10-01","fy":"確認日現行案内"},{"field":"申請の方法","status":"確認済み","sub":"本体","text":"申請書又は申立書と収支・財産等の資料を提出。普通徴収は03-3228-8924、特別徴収は03-3228-8910へ相談。来庁困難は電話、個人情報保護のためメール相談不可。申請による換価猶予は納期限から6か月以内。","source_url":"https://www.city.tokyo-nakano.lg.jp/kurashi/zeikin/jyuminzei-nozei/cyosyuyuyo.html","checked_at":"2026-10-01","fy":"確認日現行案内"}]}