目
第１章

次

令和６年度市街地再開発事業関係予算等と事業実施方針 ····· 1

１．令和６年度予算額 ················································ 1
２．社会資本整備総合交付金の概要 ···································· 4
３．防災・安全交付金 ··············································· 35
４．東日本大震災復興交付金 ········································· 41
５．再開発関係融資 ················································· 44

第２章

市街地再開発事業のすすめ方 ···························· 45

１．市街地再開発事業の目的としくみ ································· 45(1) 市街地再開発事業の目的と施行者 ································· 45(2) 市街地再開発事業と都市計画 ····································· 46(3) 事業のしくみ－権利調整と事業資金 ······························· 46(4) 国の助成制度 ··················································· 47(5) 平成28年度における都市再開発法の改正項目 ······················· 47(6) 平成30年度における都市再生特別措置法の改正項目 ················· 48

２．市街地再開発の発意と初動期の活動 ······························· 49(1) 基本構想、基本計画 ············································· 49(2) 初動期資金への支援制度について ································· 50(3) まちづくりの検討段階で活用可能な事業例 ························· 57

３．都市計画 ······················································· 62(1) 都市計画としての市街地再開発事業 ······························· 62(2) 都市再開発のマスタープラン ····································· 62(3) 再開発を促進するための地域地区等 ······························· 63(4) 都市計画事業に定める市街地再開発事業 ··························· 67(5) その他の関連する都市計画 ······································· 71

４．各施行者の事業のすすめ方 ······································· 74
４－１ 初動期における組織づくり ··································· 75(1) 発起人活動、研究会活動について ································· 75(2) 研究会活動····················································· 75

４－２ 組合施行事業のすすめ方 ····································· 77(1) 準備組合の設立 ················································· 77(2) 組合設立······················································· 78(3) 組合設立から解散までの活動 ····································· 86(4) 組合の組織と運営 ··············································· 89(5) 建物の所有を目的とした権利者法人 ······························· 94

４－３ 再開発会社施行事業のすすめ方 ······························· 96(1) 施行者（法第２条の２第３項） ··································· 96(2) 事業施行の認可（法第50条の２） ································· 96(3) 権利変換······················································· 97(4) 市街地再開発事業の終了 ········································· 97

４－４ 個人施行事業のすすめ方 ······································ 98(1) 施行者(法第２条の２) ··········································· 98(2) 施行地区の要件（法第２条の２、７条の14） ······················· 99(3) 個人施行における都市計画 ······································ 100(4) 事業の施行認可（法第７条の９） ································ 100(5) 権利変換······················································ 100

５．権利変換のしくみ ·············································· 101(1) 権利変換の手続 ················································ 101(2) 各種権利変換手法等 ············································ 108

６．登記事務 ······················································ 117(1) 不動産登記の常識 ·············································· 117(2) 再開発事業の進捗に伴う必要な登記事務 ·························· 119(3) 区分所有の建物の登記 ·········································· 121

７．補償金等について ·············································· 124(1) 91条補償金···················································· 124(2) 97条補償金···················································· 125(3) 公共基準との関連と留意事項 ···································· 126

８．公共施設整備 ·················································· 128(1) 管理者等の整備費用負担 ········································ 128(2) 公共施設管理者負担金補助 ······································ 128(3) 公共施設の管理者等による工事 ·································· 129

９．民間事業者の活用 ·············································· 130
９－１ 参加組合員 ················································ 131(1) 制度の趣旨···················································· 131(2) 制度活用のメリット ············································ 131(3) 参加組合員の要件 ·············································· 131

９－２ 特定事業参加者 ············································ 132(1) 制度の趣旨···················································· 132(2) 制度活用のメリット ············································ 132(3) 特定事業参加者の要件 ·········································· 132

９－３ 特定建築者 ················································ 134(1) 制度の趣旨···················································· 134(2) 制度活用のメリット ············································ 134(3) 特定建築者の要件 ·············································· 134(4) 手 続························································ 134

(5) 平成24年度における改正事項 ···································· 136(6) 平成28年度における改正事項 ···································· 136

９－４ 業務代行方式 ·············································· 137(1) 再開発事業業務代行方式の導入の趣旨 ···························· 137(2) 業務代行方式の種類と資格 ······································ 137

９－５ ＰＦＩ方式 ················································ 140
１０．土地区画整理事業との一体的施行 ······························ 141(1) 目 的························································ 141(2) 制度の概要···················································· 141

１１．事業採算モデル ·············································· 142(1) 施行区域の概況と計画の概略・条件設定 ·························· 142(2) モデル試算···················································· 143(3) モデル試算の結果について ······································ 145

１２．再開発ビルの管理運営 ········································ 147(1) 管理運営計画 ·················································· 147(2) 再開発ビルの管理規約 ·········································· 148(3) 管理費と修繕費等 ·············································· 150

１３．無電柱化の推進 ·············································· 152

第３章

市街地再開発事業の助成制度 ··························· 177

はじめに ······························································· 177
１．市街地再開発事業に対する助成制度 ······························ 178(1) 市街地再開発事業に対する助成制度の経緯 ························ 178(2) 市街地再開発事業に対する助成制度の位置付け ···················· 178(3) 交付対象要件 ·················································· 179(4) 交付対象費用・国費率等 ········································ 187(5) 交付対象費用の具体的内容 ······································ 194(6) 市街地再開発事業の再評価及び新規採択時評価 ···················· 215

２．再開発関係地方債制度等 ········································ 226(1) 補助事業等に係る地方債の一本化（主に都道府県分） ·············· 226(2) 地方債充当率の簡素化 ·········································· 227(3) 地方交付税措置について ········································ 227

３．融資制度 ······················································ 228(1) 融資制度の概要 ················································ 228(2) 各融資制度の概要 ·············································· 229(3) 民間再開発促進基金［公益社団法人 全国市街地再開発協会］による債務保証制度の概要 ········································ 236

４．市街地再開発事業等資金融資制度（都市開発資金） ················ 240(1) 目 的························································ 240(2) 制度概要······················································ 240

(3) 貸付け審査の方法 ·············································· 241(4) 貸付けに際しての留意事項について（手続） ······················ 241(5) 担保権等設定 ·················································· 242(6) 決算報告書···················································· 243(7) 不動産の担保評価について ······································ 243(8) 有価証券等の担保評価について ·································· 244(9) 起債措置 ······················································ 244

５．その他の助成制度 ·············································· 247
５－１ 市街地総合再生計画等の策定等に係る助成制度 ················ 247(1) 趣 旨························································ 247(2) 市街地総合再生計画の特色 ······································ 248(3) 対象地区······················································ 248(4) 基本計画等作成等事業における市街地総合再生基本計画について ···· 248(5) 計画策定・事業実施プロセス ···································· 249(6) 調査・設計・計画に対する助成 ·································· 249(7) 市街地総合再生計画の性格 ······································ 250(8) 事業内容······················································ 250(9) 推進上の留意点 ················································ 252(10) 市街地総合再生計画の策定方法 ································· 254

５－２ 防災・省エネまちづくり緊急促進事業 ························ 257(1) 目 的························································ 257(2) 制度の概要···················································· 257

５－３ 地域生活拠点型再開発事業（スマートウェルネス住宅等推進事業）

264(1) 目 的························································ 264(2) 制度の概要···················································· 264

６．税制上の優遇措置 ·············································· 265(1) 不動産に関する税金の常識 ······································ 265(2) 再開発事業に関する税制上の特例 ································ 268(3) 市街地再開発事業の流れに沿った税制上の特例 ···················· 278(4) その他の都市再開発関係の税制上の特例(所得税・法人税) ·········· 281(5) 市街地再開発事業に係る消費税の適用 ···························· 286

７．地方整備局等への事務委任 ······································ 291(1) 交付金交付申請等 ·············································· 291(2) その他の予算関連事務(整備計画等) ······························ 291(3) 都市再開発法関連事務 ·········································· 291

第４章

関連する事業、税制その他規制誘導手法について ········· 293

１．優良建築物等整備事業 ·········································· 293(1) 趣旨と概要···················································· 293(2) 事業のすすめ方（共同化タイプの例） ···························· 298(3) 交付要件······················································ 303

(4) 交付の内容···················································· 318

２．暮らし・にぎわい再生事業 ······································ 330
(1) 目
(2) 概

的························································ 330
要························································ 330

３．都市構造再編集中支援事業 ······································ 334
(1) 目
(2) 概

的························································ 334
要························································ 334

４．都市再生整備計画事業 ·········································· 339
４－１ 都市再生整備計画事業（社会資本整備総合交付金） ············ 339
(1) 目
(2) 概

的························································ 339
要························································ 339

４－２ 都市再生整備計画事業（防災・安全交付金） ·················· 341
(1) 目
(2) 概

的························································ 341
要························································ 341

５．地域住宅計画に基づく事業 ······································ 342(1) 目 的························································ 342(2) 交付対象······················································ 342(3) 交付対象事業 ·················································· 342(4) 地域住宅計画 ·················································· 342

６．広域連携事業 ·················································· 344(1) 目 的························································ 344(2) 根拠法························································ 344(3) 交付対象······················································ 344(4) 交付対象事業 ·················································· 344(5) 広域活性化計画 ················································ 344

７．その他事業制度 ················································ 346
７－１ 集約都市開発支援事業 ······································ 346(1) 目 的························································ 346(2) 集約都市開発支援事業の概要 ···································· 346(3) その他························································ 349

７－２ 街なみ環境整備事業 ········································ 350(1) 目 的························································ 350(2) 事業の内容···················································· 350(3) 対象要件······················································ 350(4) 助成内容······················································ 351

７－３ バリアフリー環境整備促進事業 ······························ 352(1) 目 的························································ 352(2) 対象地区······················································ 352(3) 事業内容及び国費率 ············································ 352

７－４ 密集市街地総合防災事業 ···································· 356(1) 目 的························································ 356(2) 事業の内容··················································· 356(3) 対象地区····················································· 356(4) 事業要件····················································· 356(5) 対象事業····················································· 356(6) 補助率························································ 357

７－５ 地域居住機能再生推進事業 ·································· 358(1) 目 的······················································· 358(2) 事業の内容··················································· 358(3) 対象地区····················································· 358(4) 事業要件····················································· 358(5) 対象事業····················································· 358(6) 補助率························································ 359

７－６ 災害時拠点強靱化緊急促進事業（地域防災拠点建築物整備緊急促進事業） ····················· 360(1) 目 的······················································· 360(2) 制度の概要···················································· 360

８．任意の再開発の税制特例 ········································ 363
８－１ 特定民間再開発事業 ········································ 363(1) 適用対象地域 ·················································· 363(2) 特例の内容···················································· 363(3) 譲渡資産及び取得資産の要件 ···································· 364(4) 特定民間再開発事業の要件 ······································ 365(5)「特別な事情」により施行地区外に転出する場合の特例 ············· 366(6) 認定申請の手続 ················································ 367(7) 確定申告の手続 ················································ 367

８－２ 集約都市開発事業に関連した税制 ···························· 369
８－２－１ 認定集約都市開発事業のために土地等を譲渡した者に対する税制措置 ········································ 369(1) 適用対象区域 ·················································· 369(2) 特例の内容···················································· 369(3) 譲渡資産及び取得資産の要件 ···································· 369(4) 事業の要件···················································· 369(5) 「特別な事情」により施行地区外に転出する場合の特例 ············ 369(6) 認定申請の手続 ················································ 369(7) 確定申告の手続 ················································ 369
８－２－２ 認定集約都市開発事業により整備された特定建築物が低炭素建築物とみなされる場合の特例措置 ················· 370(1) 適用対象······················································ 370(2) 特例の内容···················································· 370

(3) 手続························································ 370

９．規制誘導手法について ·········································· 372

第５章

国庫補助の事務手続 ··································· 379

はじめに ······························································· 379
１．補助金等の性格について ········································ 380(1) 法律補助と予算補助 ············································ 380(2) 直接補助金と間接補助金 ········································ 380

２．補助金等の交付申請と交付決定 ·································· 381(1) 交付申請書の作成 ·············································· 381(2) 交付申請の提出フロー ·········································· 382(3) 補助金等の交付決定 ············································ 382

３．補助事業等の遂行 ·············································· 387(1) 補助事業等の遂行事務 ·········································· 387(2) 状況報告の義務 ················································ 387(3) 補助事業等の遂行命令 ·········································· 387

４．事業の完了 ···················································· 388(1) 実績報告の提出 ················································ 388(2) 実績報告書の提出期日 ·········································· 388(3) 実績報告書の種類 ·············································· 388(4) 完了実績報告書の作成要領 ······································ 388

５．額の確定 ······················································ 389(1) 完了実績報告書の審査 ·········································· 389(2) 是正の命令···················································· 390(3) 額の確定······················································ 390

６．補助金等の返還 ················································ 391
７．社会資本整備総合交付金の計画内事業間流用及び計画別流用の取扱いについて ···································· 391(1) 計画内事業間流用 ·············································· 391(2) 計画別流用···················································· 391(3) 留意点························································ 391

８．指導監督費等の使途基準及び残存物件の取扱い ···················· 392(1) 指導監督費等の使途基準 ········································ 392(2) 取得財産の取扱い ·············································· 393(3) 残存物件の取扱い ·············································· 393

９．未竣功工事の防止について ······································ 396
１０．一括設計審査（全体設計）制度について ························ 396
１１．消費税相当額の取扱いについて ································ 396
１２．繰

越 ······················································ 397

(1) 繰越の意義···················································· 397(2) 繰越の種類···················································· 397(3) 繰越の問題点 ·················································· 399

第６章

関係図書及び各種基準等 ······························· 401

１．関係図書(書式集) ·············································· 401(1) 組合の設立及び解散 ············································ 402(2) 権利変換手続 ·················································· 424(3) 国税局事前協議 ················································ 432(4) 個人施行者または再開発会社による施行の場合 ···················· 432

２．各種基準等 ···················································· 445(1) 高度利用地区指定標準 ·········································· 445(2) 総合設計許可準則及び技術基準 ·································· 449(3) 一団地の総合的設計制度及び連担建築物設計制度の運用指針 ········ 462