[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$f5-tktRHFbtNC0aRPaPxBHompjst4_EbRWxusxT-9ABA":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-ch6-038","fp2","貸付事業用宅地等について、小規模宅地等の特例の限度面積と減額割合として正しいものはどれか。",0,[10,11,12,13],"200㎡まで・50%減額","200㎡まで・80%減額","330㎡まで・50%減額","400㎡まで・50%減額","four","貸付事業用宅地等は200㎡まで50%減額されます。","貸付事業用宅地等は、アパート・マンション・駐車場など不動産貸付業に供されている宅地が対象です。相続開始前3年以内に新たに貸付事業に供された宅地は原則として適用対象外です。","貸付事業用だけ50%減額で、特定居住用・特定事業用は80%減額です。減額割合が他の2つと異なる点が引っかけとして出題されます。",null,"chapter-6","fp2-6-04","財産の評価",true,"第6章 相続・事業承継","fp2-ch6-037","fp2-ch6-039",1784619075268]