[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fdnrEgnVFqqLcQVhxJ7qKEXXFh5KG0z7_McNKiSlLLdw":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-ch6-050","fp2","自社株の株価引下げ対策として、類似業種比準方式における比準要素を引き下げる方法に該当しないものはどれか。",3,[10,11,12,13],"役員退職金の支給","不動産への投資","配当金の引下げ","売上高の増加","four","類似業種比準方式の比準要素は配当・利益・純資産の3つであり、売上高は含まれません。","株価引下げ対策として、役員退職金の支給（利益・純資産の引下げ）、配当金の減額、含み損のある不動産への投資（純資産の引下げ）、生命保険の活用（利益・純資産の引下げ）などが一般的です。","比準要素は「配当・利益・純資産」の3つで、売上高は含まれません。売上高が含まれるという引っかけに注意しましょう。",null,"chapter-6","fp2-6-05","事業承継",true,"第6章 相続・事業承継","fp2-ch6-049","fp2-ch6-051",1784619075281]