[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fleB0uCNj1kYlgCnqT86Yr2GwP-hPUno0QFwgtgHMHnY":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-ch4-035","fp2","地震保険料控除の控除限度額として、正しいものはどれか。",2,[10,11,12,13],"2万5,000円","4万円","5万円","7万円","four","地震保険料控除の控除限度額は5万円です。支払った保険料の全額が控除対象（上限5万円）となります。","旧長期損害保険料（経過措置分）がある場合の控除限度額は1万5,000円です。地震保険料控除と旧長期損害保険料控除の両方がある場合の合計控除限度額も5万円です。住民税の地震保険料控除の限度額は2万5,000円であり、混同に注意が必要です。","所得税は5万円、住民税は2万5,000円です。住民税の限度額と混同しないようにしましょう。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-ch4-034","fp2-ch4-036",1784619075149]