[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$fvKlURvGzFNgJrtUN6erPVDqWKNeAnKDx_nB0ASbAiAw":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-ch4-040","fp3","個人住民税の税率のうち、所得割の標準税率として正しいものはどれか。",2,[10,11,12],"5%","8%","10%","three","個人住民税の所得割の標準税率は10%（道府県民税4%＋市町村民税6%）です。","住民税の所得割は一律10%（比例税率）です。所得税が5〜45%の超過累進税率であるのとは異なります。道府県民税4%と市町村民税6%に分かれており、合計10%です。","住民税の所得割は「一律10%（比例税率）」です。所得税の超過累進税率（5〜45%）と混同しないようにしましょう。ここは試験でよく狙われます。",null,"chapter-4","fp3-4-05","個人住民税・事業税",true,"第4章 タックスプランニング","fp3-ch4-039","fp3-ch4-041",1784619075331]