{"id":"m89ed556fb023758c","name":"① 納税の猶予（徴収猶予） ② 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納税の猶予 ・災害、盗難、病気、事業の休廃止・著しい損失などにより…。上限1,000,000円・補助率3%。窓口は・国税：所轄の税務署。","fields":{"amount_max":{"value":1000000,"status":"ok","method":"deep_research"},"amount_min":{"value":1000000,"status":"ok","method":"deep_research"},"rate_percent":{"value":3,"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":"・上記「申請方法」の通り。猶予を受けたい税金の納期限が重要な基準となります。","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","確認済みの金額"]},"contact":{"department":"・国税：所轄の税務署","phone":null},"source":{"url":"https://www.nta.go.jp/publication/pamph/sonota/yuyo-tebiki/index.htm","original_url":null,"checked_at":"2026-08-20","title":"�P�\\�̐\\���̎���b���Œ�"},"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":"1-納税の猶予徴収猶予-2-換価の猶予","public_no":6103,"slug":"6103","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）。（納税者の年齢条件は手引きに明記なし。納付困難事実や納付能力等で判断。）","source_url":"https://www.nta.go.jp/publication/pamph/sonota/yuyo-tebiki/30pdf/00.pdf","checked_at":"2026-10-01","fy":"2026年4月法令"},{"field":"所得の条件","status":"確認済み","sub":"本体","text":"固定所得上限ではなく一時納付困難、財産収支、事業継続/生活維持等を個別審査。税滞納・担保等の要件は猶予種類ごと。","source_url":"https://www.nta.go.jp/publication/pamph/sonota/yuyo-tebiki/30pdf/00.pdf","checked_at":"2026-10-01","fy":"2026年4月法令"},{"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。（税の納付期限/換価の猶予で現金支給は非該当。財産収支に応じ分割納付等を定める。）","source_url":"https://www.nta.go.jp/publication/pamph/sonota/yuyo-tebiki/30pdf/00.pdf","checked_at":"2026-10-01","fy":"2026年4月法令"},{"field":"申請の方法","status":"確認済み","sub":"本体","text":"所轄税務署へ種類別の納税猶予又は換価猶予申請書、財産収支状況書等を提出。100万円超は財産目録・収支明細書、納税猶予では原因事実証明、必要時担保書類を添付。相談の上作成。","source_url":"https://www.nta.go.jp/publication/pamph/sonota/yuyo-tebiki/30pdf/00.pdf","checked_at":"2026-10-01","fy":"2026年4月法令"}]}