[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$faYVOfgaS5z-hvXNQ_1h8Wohxd2GU3Eem6T78qqZtEhM":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-ch5-042","fp2","土地の売買による所有権移転登記の本則税率として正しいものはどれか。",2,[10,11,12,13],"0.3%","1.0%","2.0%","4.0%","four","土地の売買による所有権移転登記の本則税率は2.0%（課税標準は固定資産税評価額）です。ただし、軽減税率1.5%が適用される場合があります。","登録免許税の主な本則税率を覚えておきましょう。所有権保存登記0.4%、所有権移転登記（売買）2.0%、所有権移転登記（相続）0.4%、所有権移転登記（贈与等）2.0%、抵当権設定登記0.4%です。住宅用家屋の軽減税率もあります。","所有権移転（売買）は2.0%、所有権移転（相続）は0.4%という違いを覚えておきましょう。相続と売買の税率の差は試験でよく狙われます。",null,"chapter-5","fp2-5-05","不動産の税金",true,"第5章 不動産","fp2-ch5-041","fp2-ch5-043",1784619075036]