[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$fTKS58EyeZioPLRqPjYNeJCOLH-tfEEELXStiodz6_no":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-ch3-035","fp3","投資信託の分配金のうち、元本の払い戻しに相当する部分はどれか。",2,[10,11,12],"普通分配金","利益分配金","元本払戻金（特別分配金）","three","元本払戻金（特別分配金）は、個別元本を下回る部分から支払われる分配金で、元本の払い戻しに相当するため非課税です。","普通分配金は利益部分から支払われ課税対象です。一方、特別分配金（元本払戻金）は元本を取り崩したものなので非課税です。受け取っても「得をした」わけではない点に注意しましょう。","普通分配金＝課税、特別分配金（元本払戻金）＝非課税。特別だから非課税、という引っかけに注意しましょう。",null,"chapter-3","fp3-3-04","投資信託",true,"第3章 金融資産運用","fp3-ch3-034","fp3-ch3-036",1784619074807]