[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$f7hYXmBpOvpH9Vv9VL-B42Qdzu9lN4uZrVvsOYUGdcHI":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-ch6-042","fp2","貸宅地（借地権が設定されている宅地）の相続税評価額の計算式として正しいものはどれか。",1,[10,11,12,13],"自用地評価額×借地権割合","自用地評価額×（1－借地権割合）","自用地評価額×（1－借家権割合）","自用地評価額×（1－借地権割合×借家権割合）","four","貸宅地の評価額は「自用地評価額×（1－借地権割合）」です。","借地権割合は路線価図にA（90%）～G（30%）で表示されています。なお、貸家建付地の評価は「自用地評価額×（1－借地権割合×借家権割合×賃貸割合）」です。","貸宅地（底地）と貸家建付地の計算式を区別しましょう。貸家建付地には借地権割合×借家権割合×賃貸割合の控除が入るという引っかけに注意が必要です。",null,"chapter-6","fp2-6-04","財産の評価",true,"第6章 相続・事業承継","fp2-ch6-041","fp2-ch6-043",1784619075274]