[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$f7FvYa3NjnBw3mzXZP4ZbBnlWKqx7iWYenjmR4kDfe4c":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-ch4-006","fp3","所得税において、総合課税の対象となる所得に該当するものはどれか。",0,[10,11,12],"不動産所得","退職所得","山林所得","three","不動産所得は総合課税の対象です。退職所得と山林所得は分離課税の対象となります。","分離課税となる所得には、退職所得・山林所得・土地建物の譲渡所得・株式等の譲渡所得・利子所得（源泉分離）などがあります。これら以外の所得は原則として総合課税で合算して税額を計算します。","退職所得・山林所得・土地建物の譲渡所得・株式等の譲渡所得・利子所得の一部などは分離課税です。不動産所得を分離課税と間違える引っかけに注意しましょう。",null,"chapter-4","fp3-4-01","所得税基本",true,"第4章 タックスプランニング","fp3-ch4-005","fp3-ch4-007",1784619075299]