[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$fmw3h5qrKtUp6uZ78HvzI2kXXp3ltQ3tnzqJ7dKdnAMs":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-ch2-034","fp3","地震保険料控除の所得税における最大控除額として、正しいものはどれか。",2,[10,11,12],"25,000円","40,000円","50,000円","three","地震保険料控除の最大控除額は、所得税50,000円、住民税25,000円です。","地震保険料控除は、支払った地震保険料の全額が控除されます（上限：所得税50,000円、住民税25,000円）。生命保険料控除（各4万円）とは異なる上限であることに注意しましょう。","所得税5万円、住民税2.5万円のセットで覚えましょう。生命保険料控除（所得税4万円）と混同しやすいので注意してください。",null,"chapter-2","fp3-2-05","保険と税金",true,"第2章 リスク管理","fp3-ch2-033","fp3-ch2-035",1784619074982]