{"id":"ma33ce9d892c8b069","name":"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":"武蔵野市","municipalities":[{"code":"132039","name":"武蔵野市"}],"listed_by":null},"local_only":true,"own_doubt":null,"municipal_spread":1,"status":"active","fiscal_year":2026,"audience":"personal","benefit_kind":null,"apply_method":null,"apply_note":null,"eligibility":"市内に要件を満たす家屋を所有する方","amount_unit":"percent","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":"固定資産税の減額制度の案内です。参照できる公式出典を確認中のため、金額・対象条件は担当窓口で確認してください。","fields":{"amount_max":{"status":"not_verified"},"amount_min":{"status":"not_verified"},"rate_percent":{"status":"not_verified"},"has_income_limit":{"value":0,"status":"actual_zero","basis":"制度表の所得制限欄に「なし」と明示がある"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_verified"},"deadline":{"status":"not_found","basis":"公式ページで確認（2026-09-16）"}},"income_limits":[],"notes":[{"kind":"context","title":"耐震改修は翌年度分1/2、省エネ改修は1/3を減額（要申告）","body":"新築住宅は床面積40〜240㎡等の要件を満たす場合に120㎡相当分までの税額を1/2減額（一般住宅は3年度分、3階建以上の中高層耐火住宅等は5年度分、申告不要）。認定長期優良住宅は同じく1/2減額で一般5年度分・中高層耐火7年度分（要申告）。住宅耐震改修は120㎡相当分までの1/2（長期優良住宅認定改修は2/3）を改修完了年の翌年度分減額、省エネ改修は1/3（増改築に係る認定長期優良住宅は2/3）を翌年度分減額。いずれも要申告で、耐震助成や断熱窓助成を使って工事した場合でも税の減額は自動では付かない。市税条例に基づく生活困窮・災害等の独自減免は減免基準の詳細金額・算定割合が公開されておらず、資産税課への個別相談が必要。工事の補助金申請と税の減額申告は別窓口・別手続きである点を見落とすと、翌年度に取り返せない。","severity":"medium"}],"schedules":[],"editorial":null,"completeness":{"level":"sparse","missing":["支給額（上限）"],"has_source":false},"usability":{"level":"contactable","who_known":true,"what_known":false,"next_step":"資産税課に問い合わせできます","substitutes":["対象者の説明文","担当窓口"]},"contact":{"department":"資産税課","phone":"武蔵野市役所代表 0422-51-5131"},"source":null,"successor":null,"verification":{"first_seen_at":"2026-08-23","verified_at":null,"data_updated_at":"2026-09-17","content_changed_at":"2026-09-15","confidence":"high","verified_fields":1},"index":{"indexable":false,"reasons":["出典URLの到達を確認できていない"]},"legacy_slug":"固定資産税の減額制度-武蔵野市","public_no":7000,"slug":"7000","seido":{"slug":"223","name":"固定資産税の減額制度","count":5},"benefit_kind_reference":{"value":"subsidy","status":"not_verified","basis":"前回の掲載分類。現在の公式案内で再確認中の参考情報。","captured_at":"2026-09-29T12:05:30.295Z"}}