[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fz24wi-kkAX9PlOKpWqyBvSgD6GZT0V3wlpmdjU1Gg6k":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-ch6-019","fp2","小規模宅地等の特例において、特定居住用宅地等の限度面積と減額割合の組み合わせとして正しいものはどれか。",3,[10,11,12,13],"200㎡まで・50%減額","240㎡まで・80%減額","400㎡まで・80%減額","330㎡まで・80%減額","four","特定居住用宅地等は330㎡まで80%減額されます。","小規模宅地等の特例の限度面積と減額割合は、特定居住用宅地等は330㎡・80%減額、特定事業用宅地等は400㎡・80%減額、貸付事業用宅地等は200㎡・50%減額です。","居住用330㎡、事業用400㎡、貸付用200㎡と面積が異なります。3種類の面積と減額割合は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-6","fp2-6-02","相続税",true,"第6章 相続・事業承継","fp2-ch6-018","fp2-ch6-020",1784619075255]