[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fGEiZBMQmeC8fjfrt89DNVdg1T-dVMOlTai8V59sHbhs":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-ch6-037","fp2","小規模宅地等の特例において、特定事業用宅地等の限度面積と減額割合として正しいものはどれか。",2,[10,11,12,13],"330㎡まで・80%減額","200㎡まで・50%減額","400㎡まで・80%減額","400㎡まで・50%減額","four","特定事業用宅地等は400㎡まで80%減額されます。","特定事業用宅地等の要件は、被相続人の事業用宅地を取得した親族が、相続税の申告期限までその事業を継続し、かつ宅地を保有し続けることです。なお、相続開始前3年以内に新たに事業に供された宅地は原則として適用対象外です。","特定居住用330㎡と特定事業用400㎡を取り違えやすいので注意しましょう。どちらも80%減額ですが、面積の上限が異なります。ここは試験でよく狙われます。",null,"chapter-6","fp2-6-04","財産の評価",true,"第6章 相続・事業承継","fp2-ch6-036","fp2-ch6-038",1784619075268]