[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fCSuxXnSZ02Lp4XiyUOEFGqZ-ZlmpxYtiJ5kFFu1ffCM":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-ch6-024","fp2","贈与税の暦年課税における基礎控除額として正しいものはどれか。",2,[10,11,12,13],"60万円","100万円","110万円","120万円","four","暦年課税の基礎控除額は受贈者1人あたり年間110万円です。","110万円の基礎控除は受贈者ごとに適用されるため、複数の贈与者から贈与を受けた場合でも合計110万円までが非課税です。110万円を超えた部分に対して贈与税が課されます。","基礎控除110万円は贈与者ごとではなく受贈者ごとの金額です。複数の人から贈与を受けても合計110万円までという点が引っかけとして出題されます。",null,"chapter-6","fp2-6-03","贈与税",true,"第6章 相続・事業承継","fp2-ch6-023","fp2-ch6-025",1784619075257]