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介護費用を抑える方法は?7つの税金控除と負担軽減の制度・補助金ン

介護に関連する税金控除は、おもに7つあります。医療費控除や扶養控除などの仕組みを知っておくことで、介護費用の負担軽減が見込めるでしょう。今回は、介護の平均期間と平均費用を紹介したうえで、介護に関連する税金控除や、介護費用の負担軽減につながる制度・補助金について解説します。詳細は以下のリンクからご覧ください。

介護費用を抑える7つの税金控除

続いて、介護費用を抑える7つの税金控除を紹介します。

1.社会保険料控除

公的介護保険料は、社会保険料控除を適用できます。給与から天引きされて年末調整を受けている場合は申告不要ですが、確定申告の場合は、源泉徴収票や介護保険料納付済額通知書で保険料を確認し、確定申告書への記入が必要です。

2.医療費控除

1月1日~12月31日までに支払った医療費が10万円を超えた場合(※)、医療費控除を適用できます。医療費控除の限度額は最高200万円で、介護保険制度における施設サービスや居宅サービスなど介護サービスの内容によって、控除対象が規定されています。

例えば、施設サービスの「介護老人福祉施設」を利用した場合は、施設へ支払った介護費や居住費、治療に必要な特別室の利用料などが医療費控除の対象です。ただし、施設内での日常生活にかかる費用やレクリエーションの費用などは、医療費控除の対象から外れるので留意しておきましょう。

※その年の総所得金額等が200万円未満の方は、総所得金額等の5%の金額を超えた場合

3.扶養控除

親族を扶養に入れている場合、所得税の控除を適用できます。扶養控除を適用できる扶養親族として認められるのは、その年の12月31日時点で以下4つの要件すべてを満たしている親族です。

1.配偶者以外の親族(6親等内の血族および3親等内の姻族)である
2.納税者と生計を同一にしている(同居・別居は問わない)
3.年間の合計所得金額が48万円以下(2019年分以前は38万円以下)である
4.青色申告者の事業専従者として、その年を通じて給与を一度も受け取っていない、もしくは白色申告者の事業専従者でない

4.障害者控除

納税者本人、もしくは同一生計にある配偶者や扶養親族が障害を持っている場合は、障害者控除を適用できます。障害者手帳を持っていなくとも、「障害者控除対象者認定書」が交付されれば障害者控除を受けられます。

障害者控除は要介護認定の有無に関わらず要件を満たせば対象となります。また、自治体によって基準が異なる可能性があるため、自治体に確認しましょう。また、障害者控除の控除額は、区分によって以下のように異なります。

5.高齢者の税金控除

一定の年齢区分を超えて条件に当てはまることで、税金控除の優遇を受けられるケースがあります。例えば、65歳以上の方に対しては公的年金収入の非課税枠がアップします。

公的年金のみが収入の場合、65歳未満は年金収入が108万円以下、65歳以上は年金収入が158万円以下で、所得税が免除されます。なぜ所得税が免除されるかというと、公的年金等の最低控除(65歳未満で60万円、65歳以上で110万円)と基礎控除の48万円で、課税所得が0円になるためです。

また、配偶者がその年の12月31日時点で70歳以上の場合、※老人控除対象配偶者として48万円の控除を適用できます。一般の控除対象配偶者の控除額は38万円のため、年齢を重ねることで優遇される税金控除の例といえるでしょう。

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