[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$fYmoTwE9cVhBfF2ZwwkoA__Rt-C-fBEnpMsctIhhRe6U":3},{"card":4,"examId":6,"chapterTitle":22,"prev":23,"next":24},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":13,"explanation":14,"explanationDetail":15,"mistakeHint":16,"lectureRef":17,"storyRef":17,"chapterSlug":18,"sectionCode":19,"sectionTitle":20,"clusterSlug":17,"term":17,"sequenceOrder":17,"regionWeight":17,"revisionMark":17,"isActive":21},"fp3-ch1-034","fp3","教育資金の一括贈与に係る贈与税の非課税制度の非課税限度額として、正しいものはどれか。",2,[10,11,12],"500万円","1,000万円","1,500万円","three","教育資金の一括贈与に係る贈与税の非課税限度額は、受贈者1人あたり1,500万円です。","学校等以外の者（塾・習い事など）に支払われる金銭については500万円が限度です。受贈者は30歳未満の者に限られます。贈与者（祖父母・父母など）の直系尊属からの贈与が対象です。","上限は「1,500万円」ですが、学校以外（塾など）への支払いは「500万円」が別の上限です。この2段階の引っかけに注意しましょう。",null,"chapter-1","fp3-1-05","教育資金",true,"第1章 ライフプランニングと資金計画","fp3-ch1-033","fp3-ch1-035",1784619074676]