[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$f6Xk0MoXBy2fHbNUlCWlqqqHX-6MX8feZ3lvC7uBxsG4":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-ch4-027","fp3","地震保険料控除の控除限度額（所得税）として、正しいものはどれか。",2,[10,11,12],"2万5千円","3万円","5万円","three","地震保険料控除の控除限度額は、所得税で最高5万円、住民税で最高2万5千円です。","地震保険料は全額が控除対象です（上限あり）。所得税の上限は5万円、住民税の上限は2万5千円です。火災保険料は控除の対象外である点にも注意が必要です。","所得税は5万円、住民税は2万5千円です。住民税の金額（2万5千円）と混同しないように注意しましょう。ここは試験でよく狙われます。",null,"chapter-4","fp3-4-03","所得控除",true,"第4章 タックスプランニング","fp3-ch4-026","fp3-ch4-028",1784619075318]