[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fbmGZLPGkVMVfzSB_WptSj3i94W6-krvRthLdWKbxpkg":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-ch6-041","fp2","取引相場のない株式の評価方法のうち、大会社に原則適用される方式として正しいものはどれか。",0,[10,11,12,13],"類似業種比準方式","純資産価額方式","配当還元方式","収益還元方式","four","大会社には原則として類似業種比準方式が適用されます。","会社の規模により評価方法が異なり、大会社は類似業種比準方式、小会社は純資産価額方式、中会社は両方式の併用が原則です。なお、同族株主以外の少数株主が取得した場合は、会社規模にかかわらず配当還元方式が適用されます。","大→類似業種比準、小→純資産価額、中→併用、少数株主→配当還元という対応を整理しておきましょう。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-ch6-040","fp2-ch6-042",1784619075271]