[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$f000wtQTFwNaV08hDIB6m14M78MvvhV_QjlIKf78kdL4":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-ch2-031","fp3","契約者・被保険者・受取人がすべて異なる場合に受け取る死亡保険金に課される税金はどれか。",2,[10,11,12],"所得税","相続税","贈与税","three","契約者・被保険者・受取人の三者がすべて異なる場合、受取人が受け取る死亡保険金は贈与税の課税対象です。","死亡保険金の課税関係まとめ：契約者＝被保険者で受取人が相続人→相続税（みなし相続財産）、契約者＝受取人で被保険者が別人→所得税（一時所得）、三者すべて異なる→贈与税（契約者から受取人への贈与とみなされる）。","三者がすべて異なる場合は「贈与税」です。この引っかけがよく出ます。契約者から受取人への贈与とみなされる点を覚えましょう。",null,"chapter-2","fp3-2-05","保険と税金",true,"第2章 リスク管理","fp3-ch2-030","fp3-ch2-032",1784619074982]