{"id":"md34e3eaaaa4e06ce","name":"住宅ローン控除（住宅借入金等特別控除）","name_broken":false,"aka":[],"category":{"slug":"zeikin","name":"税・保険・年金"},"provider":{"level":"national","name":"国（所得税）、都道府県・区市町村（個人住民税）","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":"tax","apply_method":null,"apply_note":null,"application_url":"https://www.mlit.go.jp/jutakukentiku/house/jutakukentiku_house_tk2_000017.html","eligibility":null,"amount_unit":"yen","amount_period":null,"amount_monthly_equiv":null,"amount_direction":null,"notice_kind":null,"rate_percent":7,"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（所得税）、都道府県・区市町村（個人住民税）による個人向けの税の控除・減免。対象は2026年（令和8年）に住宅を取得し入居した者。・合計所得金額が20,000,000円以下。確定申告：入居した年の翌年2月16日～3月15日、窓口は・所得税：所管の税務署。","fields":{"amount_max":{"status":"not_found","basis":"公式ページに複数の金額があり、一つの上限に決められない（2026-09-16 確認）"},"amount_min":{"value":97500,"status":"ok","method":"deep_research"},"rate_percent":{"value":7,"status":"ok","method":"deep_research"},"has_income_limit":{"value":1,"status":"ok","method":"analysis"},"age_min":{"status":"not_verified"},"age_max":{"status":"not_found","basis":"公式ページで確認（2026-10-01）"},"deadline":{"value":"・確定申告：入居した年の翌年2月16日～3月15日","status":"ok","kind":"date"}},"income_limits":[{"subject":"applicant","dependents":null,"limit_yen":20000000,"increment_yen":null,"basis":"合計所得金額の上限","note":"床面積40㎡以上（所得1,000万円超の場合は50㎡以上）"}],"notes":[{"kind":"warning","title":"省エネ基準を満たさない新築は住宅ローン控除の対象外","body":"2026年（令和8年）入居の住宅ローン控除は控除率0.7%・控除期間13年（一部の既存住宅は10年）で、借入限度額は新築の認定長期優良住宅等が50,000,000円、ZEH水準省エネ住宅が45,000,000円、省エネ基準適合住宅が30,000,000円、既存住宅の認定長期優良住宅等が45,000,000円、既存住宅その他が20,000,000円。重要なのは、省エネ基準を満たさない新築住宅は原則として控除対象外になる点。合計所得金額20,000,000円以下、床面積40㎡以上（所得1,000万円超なら50㎡以上）、返済期間10年以上も要件。所得税から控除しきれない分は課税総所得金額等の5%（上限年97,500円）を限度に住民税から控除される。初年度は必ず確定申告が要る。省エネ性能の証明書類を引渡し時に受け取り損ねると、13年分の控除がまるごと消える。（このページ上部の「金額」は、出典どうしの食い違いがあるためまだ確認できていません。ここに書かれた額は出典の記載です。公式ページで確認してください。）","severity":"high","amount_unverified":true}],"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","補助率"]},"contact":{"department":"・所得税：所管の税務署","phone":null},"source":{"url":"https://www.mlit.go.jp/jutakukentiku/house/jutakukentiku_house_tk2_000017.html","original_url":null,"checked_at":"2026-09-15","title":"住宅：住宅ローン減税 - 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":"2026-09-05","confidence":"high","verified_fields":4},"index":{"indexable":true,"reasons":[]},"legacy_slug":"住宅ローン控除住宅借入金等特別控除","public_no":8703,"slug":"8703","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）。（一般措置の本人年齢上限は国交省概要未記載。子育て/若者夫婦は借入限度の加算区分で、子の年齢を納税者の対象年齢としない。）","source_url":"https://www.mlit.go.jp/jutakukentiku/house/jutakukentiku_house_tk2_000017.html","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":"毎年の税額控除で現金定期給付ではない。控除年数は住宅区分等による。","source_url":"https://www.mlit.go.jp/jutakukentiku/house/jutakukentiku_house_tk2_000017.html","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":"最初の年は必要書類を添付して確定申告。給与所得者は2年目以後年末調整可。証明書方式/調書方式による残高資料の扱いを確認。","source_url":"https://www.nta.go.jp/publication/pamph/koho/kurashi/html/05_1.htm\nhttps://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1230.htm","checked_at":"2026-10-01","fy":"2026税制改正"}]}