[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$flcISDY9Sxq9ILgV0uNfxJoDNeYBQzv80k-FGt-HJ7Us":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-ch4-046","fp3","法人が役員に支給する給与で損金算入が認められるものとして、正しいものはどれか。",0,[10,11,12],"定期同額給与","臨時に支給する賞与","過大な役員報酬","three","定期同額給与は、毎月同額で支給される役員給与で、原則として損金に算入できます。","法人が役員に支給する給与で損金算入が認められるのは、定期同額給与、事前確定届出給与、業績連動給与の3つです。これら以外の役員給与は原則として損金不算入です。","臨時に支給する賞与や過大な役員報酬は損金不算入です。損金算入できる役員給与は「定期同額給与・事前確定届出給与・業績連動給与」の3種類のみです。ここは試験でよく狙われます。",null,"chapter-4","fp3-4-06","法人税基本",true,"第4章 タックスプランニング","fp3-ch4-045","fp3-ch4-047",1784619075336]