[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$fzOoozDMpwbfjl_eLOVpjYtb9y-LYkISHHoDWbRl_m3c":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-ch2-033","fp3","個人が受け取る入院給付金は、非課税である。",0,[10,11],"正しい","誤り","ox","被保険者本人やその配偶者、直系血族等が受け取る入院給付金・手術給付金は非課税です。","個人が受け取る入院給付金・手術給付金・がん診断一時金・介護保険金などは非課税です。ただし、法人が受け取る場合は益金に算入されます。個人と法人で取り扱いが異なる点は試験でよく問われます。","個人が受け取る給付金は非課税、法人が受け取る場合は益金算入です。この違いがよく狙われます。",null,"chapter-2","fp3-2-05","保険と税金",true,"第2章 リスク管理","fp3-ch2-032","fp3-ch2-034",1784619074982]