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直通!!ケアマネジャーサポート事例

Q: 要介護者が受けられる「障害者控除」ってなんですか?

A 介護保険の認定状況等から、税金の申告に必要な「障害者控除対象者認定」を受けることができます。
 所得税法や地方税法では本人又は扶養する親族が「障害者(または特別障害者)」に該当する場合、一定金額を所得から差し引くことができます。
 認定書が必要な方は「障害者控除対象者認定申請書」を介護保険課に提出してください。

なお、以下の場合は申請する必要がありません。
・身体障害者手帳等により特別障害者控除を受けている人
・対象者本人又は対象者を扶養している親族の方で所得税・県市民税の申告をする必要がない人
・以前に障害者控除対象者認定書の交付を受けていて、対象者の心身の状況に変化がない人

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