[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fdwo2AoXdHrTP47s3DIMXQvZl0OMglpC9ZmPn5HvvqH4":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-ch6-045","fp2","事業承継税制の特例措置において、非上場株式等に係る贈与税の納税猶予の対象となる株式の上限として正しいものはどれか。",3,[10,11,12,13],"発行済議決権株式総数の2分の1","発行済議決権株式総数の3分の1","発行済議決権株式総数の3分の2","発行済議決権株式総数の全部","four","特例措置では、発行済議決権株式総数の全部が納税猶予の対象となります。","一般措置では対象株式は発行済議決権株式総数の3分の2が上限でしたが、特例措置ではこの上限が撤廃され全株式が対象です。また、納税猶予される税額も一般措置の80%から特例措置では100%に拡大されています。","一般措置は「2\u002F3まで」かつ「猶予80%」、特例措置は「全部」かつ「猶予100%」です。この違いはここは試験でよく狙われます。",null,"chapter-6","fp2-6-05","事業承継",true,"第6章 相続・事業承継","fp2-ch6-044","fp2-ch6-046",1784619075275]