[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fIMkEa4GtajFwOHViyhOWhCSfx5RrSxJYRIoz2mFEaj0":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-ch6-021","fp2","相続税の物納に充てることができる財産の第1順位に該当するものはどれか。",1,[10,11,12,13],"船舶","不動産・上場株式・国債・地方債","非上場株式","動産","four","物納の第1順位は不動産・上場株式・国債・地方債です。","物納の順位は、第1順位：不動産・上場株式・国債・地方債、第2順位：非上場株式・船舶、第3順位：動産です。物納は延納でも納付困難な場合にのみ認められ、管理処分不適格財産は物納に充てることができません。","物納は延納によっても金銭納付が困難な場合の最終手段です。順位を整理して覚えましょう。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-ch6-020","fp2-ch6-022",1784619075256]