[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fbmsaY5rN2YHP7iytdt7gQUzCFEHdx1VhHBwee-ZDk9k":3},{"card":4,"examId":6,"chapterTitle":23,"prev":24,"next":25},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":14,"explanation":15,"explanationDetail":16,"mistakeHint":17,"lectureRef":18,"storyRef":18,"chapterSlug":19,"sectionCode":20,"sectionTitle":21,"clusterSlug":18,"term":18,"sequenceOrder":18,"regionWeight":18,"revisionMark":18,"isActive":22},"fp2-ch4-030","fp2","扶養控除のうち、特定扶養親族（19歳以上23歳未満）の控除額として、正しいものはどれか。",2,[10,11,12,13],"38万円","48万円","63万円","58万円","four","特定扶養親族（19歳以上23歳未満）の扶養控除額は63万円です。","扶養控除の金額：一般の控除対象扶養親族（16歳以上19歳未満、23歳以上70歳未満）38万円、特定扶養親族（19歳以上23歳未満）63万円、老人扶養親族（70歳以上）48万円（同居老親等は58万円）。16歳未満の年少扶養親族は控除対象外です。","特定扶養親族63万円、老人扶養親族48万円（同居58万円）です。年齢区分と控除額をセットで覚えましょう。ここは試験でよく狙われます。",null,"chapter-4","fp2-4-04","所得控除",true,"第4章 タックスプランニング","fp2-ch4-029","fp2-ch4-031",1784619075148]