[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fRsxs51YWJVipHcc317xpXm6Mq_CF5vREYih0vrF4KyQ":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-ch6-002","fp2","相続税法上、被相続人に実子がいる場合の法定相続人の数に算入できる養子の数として正しいものはどれか。",1,[10,11,12,13],"2人まで","1人まで","制限なし","3人まで","four","実子がいる場合は養子1人まで、実子がいない場合は養子2人までが法定相続人の数に算入されます。","これは相続税の計算上の制限であり、民法上は養子の数に制限はありません。特別養子縁組による養子は実子とみなされるため、この制限の対象外です。","民法上の養子の数と相続税法上の養子の数の制限を混同しやすいので注意しましょう。ここは試験でよく狙われます。",null,"chapter-6","fp2-6-01","相続の基礎",true,"第6章 相続・事業承継","fp2-ch6-001","fp2-ch6-003",1784619075233]