[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fixj6BmXBSO6boDBCm9tgBl9MM9Vj1IEJp-uynV0lv_Y":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-ch6-039","fp2","相続税における家屋の評価方法として正しいものはどれか。",1,[10,11,12,13],"再建築価額×経年補正率","固定資産税評価額×1.0","路線価×建物面積","取得価額×0.7","four","自用家屋の相続税評価額は「固定資産税評価額×1.0」、すなわち固定資産税評価額そのものです。","貸家の場合は「固定資産税評価額×（1－借家権割合×賃貸割合）」で評価します。借家権割合は全国一律30%です。","自用家屋は固定資産税評価額×1.0で、貸家は借家権割合（30%）を控除します。自用と貸家で計算式が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-ch6-038","fp2-ch6-040",1784619075270]