{"id":"m9af2a15b21a5c595","name":"障がい者やその扶養者を対象にした主な税の軽減","name_broken":false,"aka":[],"category":{"slug":"shogai","name":"障害者・障害児"},"provider":{"level":"municipal","name":"足立区","municipalities":[{"code":"131211","name":"足立区"}],"listed_by":null},"local_only":true,"own_doubt":null,"municipal_spread":1,"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":"tax","apply_method":"window","apply_note":"所得税障害者控除は勤務先の年末調整又は税務署への申告、住民税は区の申告等で手続きする。個人事業税減免は都税窓口へ申請。住宅バリアフリー固定資産税減額は家屋所在区の都税事務所へ減額申告書・居住資格・工事費等の証明を提出でき、電子申告も可。","application_url":"https://www.city.adachi.tokyo.jp/shogai/fukushi-kenko/shinshin/waribiki-genmen-ze.html","eligibility":null,"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":"足立区による個人向けの税の控除・減免。住宅バリアフリー固定資産税減額は工事完了後原則3か月…、窓口は所得・相続・贈与税は足立税務署又は西新井税務署…。所得制限あり。個人事業税減免は納期限まで。","fields":{"amount_max":{"status":"not_applicable","basis":null},"amount_min":{"status":"not_verified"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":1,"status":"ok","method":"crawl"},"age_min":{"status":"not_verified"},"age_max":{"value":"制度要件による ～ 制度要件による","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":"個人事業税減免は納期限まで。住宅バリアフリー固定資産税減額は工事完了後原則3か月以内。マル優等は最初の預入等をする日までに金融機関経由で申告する。所得税・住民税等は各年分・税目の申告時期を確認する。","status":"ok","kind":"text"}},"income_limits":[],"notes":[],"schedules":[],"editorial":null,"completeness":{"level":"partial","missing":["対象条件"],"has_source":true},"usability":{"level":"contactable","who_known":false,"what_known":true,"next_step":"公式案内で対象条件を確認してください","substitutes":["金額の概念が無い制度"]},"contact":{"department":"所得・相続・贈与税は足立税務署又は西新井税務署、住民税は区課税課、個人事業税は荒川都税事務所、固定資産税は足立都税事務所、マル優等は各金融機関","phone":"足立区役所代表 03-3880-5111"},"source":{"url":"https://www.city.adachi.tokyo.jp/shogai/fukushi-kenko/shinshin/waribiki-genmen-ze.html","original_url":null,"checked_at":"2026-08-24","title":"障がい者やその扶養者を対象にした主な税の軽減｜足立区"},"successor":null,"verification":{"first_seen_at":"2026-08-24","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":"障がい者やその扶養者を対象にした主な税の軽減-足立区","public_no":6718,"slug":"6718"}