[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$fk_5ugxiYtxncSevjzsHQZZRLrKU7WMOd5NDKI8wr_xQ":3},{"card":4,"examId":6,"chapterTitle":21,"prev":22,"next":23},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":12,"explanation":13,"explanationDetail":14,"mistakeHint":15,"lectureRef":16,"storyRef":16,"chapterSlug":17,"sectionCode":18,"sectionTitle":19,"clusterSlug":16,"term":16,"sequenceOrder":16,"regionWeight":16,"revisionMark":16,"isActive":20},"fp2-ch1-027","fp2","iDeCo（個人型確定拠出年金）の掛金は、全額が小規模企業共済等掛金控除の対象となる。",0,[10,11],"正しい","誤り","ox","iDeCoの掛金は全額が小規模企業共済等掛金控除の対象です。社会保険料控除や生命保険料控除ではありません。","年金関連の所得控除の区分を整理します。(1)国民年金・厚生年金の保険料→社会保険料控除、(2)国民年金基金の掛金→社会保険料控除、(3)iDeCo・企業型DCの加入者掛金→小規模企業共済等掛金控除、(4)個人年金保険料→生命保険料控除（個人年金保険料控除）。","iDeCo＝小規模企業共済等掛金控除、国民年金基金＝社会保険料控除です。似ているようで控除の種類が違うという引っかけに注意しましょう。ここは試験でよく狙われます。",null,"chapter-1","fp2-1-03","企業年金・個人年金・確定拠出年金",true,"第1章 ライフプランニングと資金計画","fp2-ch1-026","fp2-ch1-028",1784619075083]