{ "file": "nouki", "title": "市区町村別の住民税・固定資産税・国民健康保険料の納期限（226市区）", "publisher": "個人事業主の期限カレンダー", "homepage": "https://kigen-calendar.com/data/", "license": { "name": "CC BY 4.0", "url": "https://creativecommons.org/licenses/by/4.0/deed.ja" }, "attribution": "出典: 個人事業主の期限カレンダー（https://kigen-calendar.com/data/）", "checked": "2026-10-16", "notes": [ "各市区町村・都道府県の公式の案内・条例で確かめた納期をもとに、土日・祝日・年末年始による繰り下げを反映した日付です。", "due_date が null の期は、その年度の日付が案内で確かめられていないものです（due_month の月中）。", "checked が false の税目は、公式の案内でまだ確かめられていないものです。", "給与・年金から差し引かれる人（特別徴収）には当てはまりません。年の途中の申告などで、納期が違う通知書が届くことがあります。", "公式の情報ではありません。実際の納期限は、届いた納税通知書・納入通知書で確かめてください。" ], "fiscal_years": [ 2026, 2027 ], "municipalities": [ { "code": "01100", "name": "札幌市", "prefecture_code": "01", "prefecture": "北海道", "kind": "seirei", "kind_label": "政令指定都市", "page": "/nouki/sapporo/", "taxes": { "resident_tax": { "label": "住民税（市民税・道民税、普通徴収）", "checked": true, "source_url": "https://www.city.sapporo.jp/citytax/osameru/nouki.html", "installments": [ { "fiscal_year": 2026, "installment": 1, "due_date": "2026-06-30", "due_month": "2026-06", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 2, "due_date": "2026-08-31", "due_month": "2026-08", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 3, "due_date": "2026-11-02", "due_month": "2026-11", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 4, "due_date": "2027-02-01", "due_month": "2027-02", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 1, "due_date": "2027-06-30", "due_month": "2027-06", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 2, "due_date": "2027-08-31", "due_month": "2027-08", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 3, "due_date": "2027-11-01", "due_month": "2027-11", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 4, "due_date": "2028-01-31", "due_month": "2028-01", "moved_for_holiday": false } ] }, "fixed_asset_tax": { "label": "固定資産税・都市計画税", "checked": true, "source_url": "https://www.city.sapporo.jp/citytax/osameru/nouki.html", "installments": [ { "fiscal_year": 2026, "installment": 1, "due_date": "2026-04-30", "due_month": "2026-04", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 2, "due_date": "2026-07-31", "due_month": "2026-07", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 3, "due_date": "2026-09-30", "due_month": "2026-09", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 4, "due_date": "2027-01-04", "due_month": "2027-01", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 1, "due_date": "2027-04-30", "due_month": "2027-04", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 2, "due_date": "2027-08-02", "due_month": "2027-08", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 3, "due_date": "2027-09-30", "due_month": "2027-09", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 4, "due_date": "2028-01-04", "due_month": "2028-01", "moved_for_holiday": true } ] }, "national_health_insurance": { "label": "国民健康保険料", "checked": true, "source_url": "https://www.city.sapporo.jp/hoken-iryo/kokuho/nofuhoho.html", "installments": [ { "fiscal_year": 2026, "installment": 1, "due_date": "2026-06-30", "due_month": "2026-06", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 2, "due_date": "2026-07-31", "due_month": "2026-07", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 3, "due_date": "2026-08-31", "due_month": "2026-08", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 4, "due_date": "2026-09-30", "due_month": "2026-09", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 5, "due_date": "2026-11-02", "due_month": "2026-11", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 6, "due_date": "2026-11-30", "due_month": "2026-11", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 7, "due_date": "2026-12-30", "due_month": "2026-12", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 8, "due_date": "2027-02-01", "due_month": "2027-02", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 9, "due_date": "2027-03-01", "due_month": "2027-03", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 10, "due_date": "2027-03-31", "due_month": "2027-03", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 1, "due_date": "2027-06-30", "due_month": "2027-06", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 2, "due_date": "2027-08-02", "due_month": "2027-08", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 3, "due_date": "2027-08-31", "due_month": "2027-08", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 4, "due_date": "2027-09-30", "due_month": "2027-09", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 5, "due_date": "2027-11-01", "due_month": "2027-11", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 6, "due_date": "2027-11-30", "due_month": "2027-11", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 7, "due_date": "2027-12-30", "due_month": "2027-12", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 8, "due_date": "2028-01-31", "due_month": "2028-01", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 9, "due_date": "2028-02-29", "due_month": "2028-02", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 10, "due_date": "2028-03-31", "due_month": "2028-03", "moved_for_holiday": false } ] } } }, { "code": "04100", "name": "仙台市", "prefecture_code": "04", "prefecture": "宮城県", "kind": "seirei", "kind_label": "政令指定都市", "page": "/nouki/sendai/", "taxes": { "resident_tax": { "label": "住民税（市民税・県民税、普通徴収）", "checked": true, "source_url": "https://www.city.sendai.jp/zese-kanri/kurashi/tetsuzuki/zekin/nofu/tsuchi.html", "installments": [ { "fiscal_year": 2026, "installment": 1, "due_date": "2026-06-30", "due_month": "2026-06", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 2, "due_date": "2026-08-31", "due_month": "2026-08", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 3, "due_date": "2026-11-02", "due_month": "2026-11", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 4, "due_date": "2027-02-01", "due_month": "2027-02", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 1, "due_date": "2027-06-30", "due_month": "2027-06", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 2, "due_date": "2027-08-31", "due_month": "2027-08", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 3, "due_date": "2027-11-01", "due_month": "2027-11", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 4, "due_date": "2028-01-31", "due_month": "2028-01", "moved_for_holiday": false } ] }, "fixed_asset_tax": { "label": "固定資産税・都市計画税", "checked": true, "source_url": "https://www.city.sendai.jp/zese-kanri/kurashi/tetsuzuki/zekin/nofu/tsuchi.html", "installments": [ { "fiscal_year": 2026, "installment": 1, "due_date": "2026-04-30", "due_month": "2026-04", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 2, "due_date": "2026-07-31", "due_month": "2026-07", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 3, "due_date": "2026-09-30", "due_month": "2026-09", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 4, "due_date": "2027-01-04", "due_month": "2027-01", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 1, "due_date": "2027-04-30", "due_month": "2027-04", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 2, "due_date": "2027-08-02", "due_month": "2027-08", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 3, "due_date": "2027-09-30", "due_month": "2027-09", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 4, "due_date": "2028-01-04", "due_month": "2028-01", "moved_for_holiday": true } ] }, "national_health_insurance": { "label": "国民健康保険料", "checked": true, "source_url": "https://www.city.sendai.jp/kenko-hoken/kurashi/tetsuzuki/kokumin/kenkohoken/nofu.html", "installments": [ { "fiscal_year": 2026, "installment": 1, "due_date": "2026-06-30", "due_month": "2026-06", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 2, "due_date": "2026-07-31", "due_month": "2026-07", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 3, "due_date": "2026-08-31", "due_month": "2026-08", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 4, "due_date": "2026-09-30", "due_month": "2026-09", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 5, "due_date": "2026-11-02", "due_month": "2026-11", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 6, "due_date": "2026-11-30", "due_month": "2026-11", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 7, "due_date": "2027-01-04", "due_month": "2027-01", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 8, "due_date": "2027-02-01", "due_month": "2027-02", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 9, "due_date": "2027-03-01", "due_month": "2027-03", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 10, "due_date": "2027-03-31", "due_month": "2027-03", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 1, "due_date": "2027-06-30", "due_month": "2027-06", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 2, "due_date": "2027-08-02", "due_month": "2027-08", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 3, "due_date": "2027-08-31", "due_month": "2027-08", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 4, "due_date": "2027-09-30", "due_month": "2027-09", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 5, "due_date": "2027-11-01", "due_month": "2027-11", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 6, "due_date": "2027-11-30", "due_month": "2027-11", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 7, "due_date": "2028-01-04", "due_month": "2028-01", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 8, "due_date": "2028-01-31", "due_month": "2028-01", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 9, "due_date": "2028-02-29", "due_month": "2028-02", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 10, "due_date": "2028-03-31", "due_month": "2028-03", "moved_for_holiday": false } ] } } }, { "code": "11100", "name": "さいたま市", "prefecture_code": "11", "prefecture": "埼玉県", "kind": "seirei", "kind_label": "政令指定都市", "page": "/nouki/saitama/", "taxes": { "resident_tax": { "label": "住民税（市民税・県民税、普通徴収）", "checked": true, "source_url": "https://www.city.saitama.lg.jp/001/153/004/003/p013060_d/fil/8nennouki.pdf", "installments": [ { "fiscal_year": 2026, "installment": 1, "due_date": "2026-06-30", "due_month": "2026-06", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 2, "due_date": "2026-08-31", "due_month": "2026-08", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 3, "due_date": "2026-11-02", "due_month": "2026-11", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 4, "due_date": "2027-02-01", "due_month": "2027-02", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 1, "due_date": "2027-06-30", "due_month": "2027-06", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 2, "due_date": "2027-08-31", "due_month": "2027-08", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 3, "due_date": "2027-11-01", "due_month": "2027-11", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 4, "due_date": "2028-01-31", "due_month": "2028-01", "moved_for_holiday": false } ] }, "fixed_asset_tax": { "label": "固定資産税・都市計画税", "checked": true, "source_url": "https://www.city.saitama.lg.jp/001/153/004/003/p013060_d/fil/8nennouki.pdf", "installments": [ { "fiscal_year": 2026, "installment": 1, "due_date": "2026-06-01", "due_month": "2026-06", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 2, "due_date": "2026-07-31", "due_month": "2026-07", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 3, "due_date": "2027-01-04", "due_month": "2027-01", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 4, "due_date": "2027-03-01", "due_month": "2027-03", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 1, "due_date": "2027-05-31", "due_month": "2027-05", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 2, "due_date": "2027-08-02", "due_month": "2027-08", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 3, "due_date": "2028-01-04", "due_month": "2028-01", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 4, "due_date": "2028-02-29", "due_month": "2028-02", "moved_for_holiday": false } ] }, "national_health_insurance": { "label": "国民健康保険税", "checked": true, "source_url": "https://www.city.saitama.lg.jp/001/153/004/003/p013060_d/fil/8nennouki.pdf", "installments": [ { "fiscal_year": 2026, "installment": 1, "due_date": "2026-07-31", "due_month": "2026-07", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 2, "due_date": "2026-08-31", "due_month": "2026-08", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 3, "due_date": "2026-09-30", "due_month": "2026-09", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 4, "due_date": "2026-11-02", "due_month": "2026-11", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 5, "due_date": "2026-11-30", "due_month": "2026-11", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 6, "due_date": "2027-01-04", "due_month": "2027-01", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 7, "due_date": "2027-02-01", "due_month": "2027-02", "moved_for_holiday": true }, { "fiscal_year": 2026, "installment": 8, "due_date": "2027-03-01", "due_month": "2027-03", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 1, "due_date": "2027-08-02", "due_month": "2027-08", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 2, "due_date": "2027-08-31", "due_month": "2027-08", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 3, "due_date": "2027-09-30", "due_month": "2027-09", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 4, "due_date": "2027-11-01", "due_month": "2027-11", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 5, "due_date": "2027-11-30", "due_month": "2027-11", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 6, "due_date": "2028-01-04", "due_month": "2028-01", "moved_for_holiday": true }, { "fiscal_year": 2027, "installment": 7, "due_date": "2028-01-31", "due_month": "2028-01", "moved_for_holiday": false }, { "fiscal_year": 2027, "installment": 8, "due_date": "2028-02-29", "due_month": "2028-02", "moved_for_holiday": false } ] } } }, { "code": "12100", "name": "千葉市", "prefecture_code": "12", "prefecture": "千葉県", "kind": "seirei", "kind_label": "政令指定都市", "page": "/nouki/chiba/", "taxes": { "resident_tax": { "label": "住民税（市民税・県民税、普通徴収）", "checked": true, "source_url": "https://www.city.chiba.jp/zaiseikyoku/zeimu/nozei/shizeinouki.html", "installments": [ { "fiscal_year": 2026, "installment": 1, "due_date": "2026-06-30", "due_month": "2026-06", "moved_for_holiday": false }, { "fiscal_year": 2026, "installment": 2, "due_date": "2026-08-31", "due_month": "2026-08", 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