{"id":"m808907be49f84e1f","name":"バリアフリー改修に伴う固定資産税の減額措置","name_broken":false,"aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"municipal","name":"国立市","municipalities":[{"code":"132152","name":"国立市"}],"listed_by":null},"local_only":true,"own_doubt":null,"municipal_spread":1,"status":"active","fiscal_year":2030,"audience":"personal","benefit_kind":"subsidy","apply_method":null,"apply_note":null,"application_url":null,"eligibility":null,"amount_unit":"percent","amount_period":"once","amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":33.3,"rate_basis":"対象経費に対する割合（上限は公式ページで確認）","beneficiary_kind":null,"beneficiary_target":null,"amount_in_text":null,"summary":"国立市による個人向けの補助金。対象は65歳以上の方等が居住する既存住宅で、一定のバリアフリー改修（自己負担50万円超）を行った場合。窓口は市民部 課税課 家屋償却資産係。補助率33.3%・1回限り・年齢上限なし・所得制限あり。","fields":{"amount_max":{"status":"not_applicable","basis":"「対象となる住宅1戸あたり100平方メートルの床面積相当分までの固定資産税について、翌年度分の税額の3分の1相当額が減額されます」―円額の上限ではなく税額の3分の1という割合減額＋床面積100㎡の上限であり、支給額（円）の概念がない"},"amount_min":{"status":"not_verified"},"rate_percent":{"value":33.3,"status":"ok","method":"deep_research"},"has_income_limit":{"value":0,"status":"actual_zero","basis":"制度表の所得制限欄に「なし」と明記"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_applicable","basis":"上限なし"},"deadline":{"value":"バリアフリー改修工事完了日から3か月以内に申告。対象工事は2031年3月31日までに施されたもの。","status":"ok","kind":"date"}},"income_limits":[{"subject":"household","dependents":null,"limit_yen":500000,"increment_yen":null,"basis":"補助金等を除く自己負担額が50万円超であること","note":"新築から10年以上経過した住宅（貸家除く、床面積40〜240㎡）で65歳以上・要介護認定者・障害者が居住していること"}],"notes":[],"schedules":[{"kind":"payment","times_per_year":null,"months":null,"amount_per_time":null,"covers":null,"note":"改修完了翌年度分の家屋固定資産税額を100㎡相当分まで1/3減額"}],"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","補助率"]},"contact":{"department":"市民部 課税課 家屋償却資産係","phone":"042-576-2111"},"source":{"url":"https://www.city.kunitachi.tokyo.jp/soshiki/Dept01/Div03/Sec01/gyomu/kaoku/1465447651262.html","original_url":null,"checked_at":"2026-09-05","title":"既存住宅の軽減措置について／国立市ホームページ"},"successor":null,"verification":{"first_seen_at":"2026-08-23","verified_at":null,"data_updated_at":"2026-10-11","content_changed_at":"2026-10-08","confidence":"high","verified_fields":3},"index":{"indexable":true,"reasons":[]},"legacy_slug":"バリアフリー改修に伴う固定資産税の減額措置-国立市","public_no":5780,"slug":"5780","research_findings":[{"field":"対象の年齢","status":"確認済み","sub":"本体","text":"65歳以上又は要介護・要支援認定者又は障害者が居住する対象住宅","source_url":"https://www.city.kunitachi.tokyo.jp/soshiki/Dept01/Div03/Sec01/gyomu/kaoku/1465447651262.html","checked_at":"2026-10-01","fy":"2026"},{"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）。（所得上限の記載なし。補助金控除後自己負担工事費50万円超等は費用要件）","source_url":"https://www.city.kunitachi.tokyo.jp/soshiki/Dept01/Div03/Sec01/gyomu/kaoku/1465447651262.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":"翌年度の住宅100㎡相当までの固定資産税1/3減額","source_url":"https://www.city.kunitachi.tokyo.jp/soshiki/Dept01/Div03/Sec01/gyomu/kaoku/1465447651262.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":"改修翌年度1年度分","source_url":"https://www.city.kunitachi.tokyo.jp/soshiki/Dept01/Div03/Sec01/gyomu/kaoku/1465447651262.html","checked_at":"2026-10-01","fy":"2026"},{"field":"申請の方法","status":"確認済み","sub":"本体","text":"固定資産税（バリアフリー改修）減額申告書に工事明細・写真・居住者資格等を付し固定資産税係へ","source_url":"https://www.city.kunitachi.tokyo.jp/soshiki/Dept01/Div03/Sec01/gyomu/kaoku/1465447651262.html","checked_at":"2026-10-01","fy":"2026"},{"field":"受付の時期","status":"確認済み","sub":"本体","text":"完了から3か月以内。対象工事2016-04-01～2031-03-31","source_url":"https://www.city.kunitachi.tokyo.jp/soshiki/Dept01/Div03/Sec01/gyomu/kaoku/1465447651262.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":"政策経営部課税課固定資産税係042-576-2111内線101～103","source_url":"https://www.city.kunitachi.tokyo.jp/soshiki/Dept01/Div03/Sec01/gyomu/kaoku/1465447651262.html","checked_at":"2026-10-01","fy":"2026"}]}