{"id":"m810cdde0675ee556","name":"住宅の耐震改修に伴う固定資産税の減額制度","name_broken":false,"aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"municipal","name":"区市町村（東京都23区は東京都）","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mlit.go.jp","municipal_spread":62,"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"subsidy","apply_method":null,"apply_note":null,"application_url":"https://www.mlit.go.jp/jutakukentiku/house/jutakukentiku_house_tk2_000030.html","eligibility":null,"amount_unit":"yen","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":50,"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":"区市町村（東京都23区は東京都）による個人向けの補助金。対象は昭和57年1月1日以前から所在する住宅の所有者。上限500,001円・補助率50%。工事完了後、原則3か月以内、窓口は・東京都23区：家屋が所在する区を管轄する都税事務所。","fields":{"amount_max":{"value":500001,"status":"ok","method":"analysis"},"amount_min":{"status":"not_verified"},"rate_percent":{"value":50,"status":"ok","method":"deep_research"},"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":"工事完了後、原則3か月以内","status":"ok","kind":"text"}},"income_limits":[],"notes":[{"kind":"deadline_risk","title":"改修減税は工事完了後3か月以内の申告を逃すと失効","body":"固定資産税の改修減額はいずれも申告期限が極めて短い。耐震改修（昭和57年1月1日以前から所在する住宅、工事費1戸あたり500,001円以上）は完了後原則3か月以内の申告で、翌年度分の居住部分120㎡相当分まで2分の1を減額（認定長期優良住宅となった場合は3分の2、通行障害既存耐震不適格建築物なら減額期間が2年度分）。バリアフリー改修（新築後10年以上経過、65歳以上・要介護要支援認定者・障害者が居住、補助金等を除く自己負担500,001円以上）は完了後3か月以内で床面積100㎡相当分まで3分の1減額。省エネ改修（平成26年4月1日以前から所在、窓の断熱改修を含む、自己負担600,001円以上）は完了後3か月以内で120㎡相当分まで3分の1減額（認定長期優良住宅化なら3分の2）。工事費のしきい値が50万1円・60万1円と1円単位で切られている点も要注意で、見積りを50万円ちょうどにすると要件を満たさない。","severity":"high"}],"schedules":[{"kind":"payment","times_per_year":null,"months":null,"amount_per_time":null,"covers":null,"note":"改修工事完了後、原則3か月以内に申告。対象は昭和57年1月1日以前から所在する住宅"}],"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":"・東京都23区：家屋が所在する区を管轄する都税事務所","phone":null},"source":{"url":"https://www.mlit.go.jp/jutakukentiku/house/jutakukentiku_house_tk2_000030.html","original_url":null,"checked_at":"2026-08-20","title":"住宅：空き家の発生を抑制するための特例措置（空き家の譲渡所得の3,000万円特別控除） - 国土交通省"},"successor":null,"verification":{"first_seen_at":"2026-08-20","verified_at":null,"data_updated_at":"2026-10-11","content_changed_at":"2026-09-16","confidence":"high","verified_fields":3},"index":{"indexable":true,"reasons":[]},"legacy_slug":"住宅の耐震改修に伴う固定資産税の減額制度","public_no":5797,"slug":"5797","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）。（当該固定資産税措置の個人年齢条件は国交省要件資料に明記なし。）","source_url":"https://www.mlit.go.jp/jutakukentiku/house/content/001732362.pdf","checked_at":"2026-10-01","fy":"2026税制改正"},{"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）。（国交省要件資料に所得上限の明記なし。）","source_url":"https://www.mlit.go.jp/jutakukentiku/house/content/001732362.pdf","checked_at":"2026-10-01","fy":"2026税制改正"},{"field":"支給の回数・頻度","status":"確認済み","sub":"本体","text":"翌年度分固定資産税1/2減額、所定通行障害建物は2年度分。","source_url":"https://www.mlit.go.jp/jutakukentiku/house/content/001732362.pdf","checked_at":"2026-10-01","fy":"2026税制改正"},{"field":"申請の方法","status":"確認済み","sub":"本体","text":"工事完了3か月以内に減額申告書・工事契約/費用証明・増改築等工事証明又は耐震改修証明等を家屋所在地の税窓口へ提出。","source_url":"https://www.mlit.go.jp/jutakukentiku/house/content/001732362.pdf","checked_at":"2026-10-01","fy":"2026税制改正"}]}