[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$feYEZIJMKWIT6D9V2it8ZW4IgWtBATUR2B85kyiEPYSM":3},{"card":4,"examId":6,"chapterTitle":21,"prev":22,"next":23},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":14,"explanation":15,"explanationDetail":16,"mistakeHint":16,"lectureRef":16,"storyRef":16,"chapterSlug":17,"sectionCode":18,"sectionTitle":19,"clusterSlug":16,"term":16,"sequenceOrder":16,"regionWeight":16,"revisionMark":16,"isActive":20},"fp3-ch4-061","fp3","配偶者控除に関する次の記述のうち、正しいものはどれか。",2,[10,11,12,13],"配偶者の所得100万円以下で適用","控除額は一律48万円","配偶者の所得48万円以下かつ納税者の所得1,000万円以下で適用","内縁も適用","four","配偶者控除は配偶者の合計所得金額48万円以下、納税者の所得1,000万円以下で適用されます。",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-ch4-060","fp3-ch4-062",1784619075348]