[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$f8TEFhCqnam4_30myC7of6pskzdB6p1Rp4XusVlFhKYk":3},{"card":4,"examId":6,"chapterTitle":21,"prev":22,"next":23},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":12,"explanation":13,"explanationDetail":14,"mistakeHint":15,"lectureRef":16,"storyRef":16,"chapterSlug":17,"sectionCode":18,"sectionTitle":19,"clusterSlug":16,"term":16,"sequenceOrder":16,"regionWeight":16,"revisionMark":16,"isActive":20},"fp3-ch2-030","fp3","契約者（保険料負担者）と受取人が同一人で、被保険者が異なる場合に受け取る死亡保険金は、所得税の課税対象となる。",0,[10,11],"正しい","誤り","ox","契約者＝受取人の場合、受け取る死亡保険金は一時所得として所得税の課税対象です。","一時所得の計算式は「（保険金−払込保険料−特別控除50万円）×1\u002F2」で、これが課税対象となります。他の所得と合算して総合課税されます。","契約者＝被保険者→相続税、契約者＝受取人→所得税（一時所得）、三者すべて異なる→贈与税です。この3パターンは試験で頻出です。",null,"chapter-2","fp3-2-05","保険と税金",true,"第2章 リスク管理","fp3-ch2-029","fp3-ch2-031",1784619074981]