[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$fVjYk2YGfjBclYVE4On1AFmnqmQkQmNr9H_QBFboBB14":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-ch4-019","fp3","給与所得控除額の下限額（最低保障額）として、正しいものはどれか。",1,[10,11,12],"65万円","55万円","45万円","three","給与所得控除額の最低保障額は55万円です。給与収入がいくら少なくても最低55万円は控除されます。","2020年（令和2年）の税制改正で65万円から55万円に引き下げられました。同時に基礎控除が38万円から48万円に引き上げられています。","2020年改正前は65万円でした。現在は55万円が最低保障額です。「65万円」という選択肢は改正前の数字であり、試験では誤りになりますので注意しましょう。",null,"chapter-4","fp3-4-02","各所得の計算",true,"第4章 タックスプランニング","fp3-ch4-018","fp3-ch4-020",1784619075310]