[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$ffCYPAT3-zOEPxVta5DiyPQrqCkXh5EKTbwiwPrTrrpE":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-ch5-045","fp2","不動産取得税の本則税率として正しいものはどれか。",2,[10,11,12,13],"1.4%","3%","4%","5%","four","不動産取得税の本則税率は4%です。ただし、土地と住宅は3%に軽減されています（非住宅の家屋は4%）。","不動産取得税の課税標準は固定資産税評価額です。宅地等の取得の場合、課税標準が固定資産税評価額の1\u002F2に軽減される特例もあります。新築住宅（床面積50㎡以上240㎡以下）については、評価額から1,200万円が控除されます。","不動産取得税の本則は4%、土地・住宅は3%に軽減です。固定資産税の標準税率1.4%と混同しないよう注意しましょう。",null,"chapter-5","fp2-5-05","不動産の税金",true,"第5章 不動産","fp2-ch5-044","fp2-ch5-046",1784619075039]