[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$fk-sp_Y4-m_AefQMfXbD3FkE3j62yB9-VzD0zAfkhjVY":3},{"card":4,"examId":6,"chapterTitle":22,"prev":23,"next":24},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":14,"explanation":15,"explanationDetail":16,"mistakeHint":17,"lectureRef":16,"storyRef":16,"chapterSlug":18,"sectionCode":19,"sectionTitle":20,"clusterSlug":16,"term":16,"sequenceOrder":16,"regionWeight":16,"revisionMark":16,"isActive":21},"fp3-ch4-063","fp3","住宅ローン控除に関する次の記述のうち、正しいものはどれか。",1,[10,11,12,13],"所得控除である","税額控除であり所得税額から直接控除される","返済期間5年以上で適用","初年度から年末調整で適用可","four","住宅ローン控除は税額控除です。返済期間10年以上が要件で、初年度は確定申告必要です。",null,"「所得控除」ではなく「税額控除」です。この違いは頻出です。","chapter-4","fp3-4-04","税額控除・確定申告",true,"第4章 タックスプランニング","fp3-ch4-062","fp3-ch4-064",1784619075351]