[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fY-O90DPd73FLeZMLscWVjSTLgbbxkBQRDMISMjXcEaA":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-ch6-043","fp2","類似業種比準方式における比準要素として正しい組み合わせはどれか。",2,[10,11,12,13],"配当・売上高・総資産","配当・利益・売上高","配当・利益・純資産","利益・純資産・売上高","four","類似業種比準方式の比準要素は「配当」「利益」「純資産（簿価）」の3つです。","計算式では利益の比準要素のウェイトが3倍とされており、利益の影響が最も大きくなります。自社株対策として利益を引き下げることが株価引下げに効果的です。","3要素のうち「利益」のウェイトが3倍で最も影響が大きいです。「売上高」は比準要素に含まれないという引っかけに注意しましょう。",null,"chapter-6","fp2-6-04","財産の評価",true,"第6章 相続・事業承継","fp2-ch6-042","fp2-ch6-044",1784619075275]