[{"data":1,"prerenderedAt":23},["ShallowReactive",2],{"$faTJBrf9TR2u0lHmM0L5COd6QhyWEMGlFGGdugS-6ukk":3},{"card":4,"examId":6,"chapterTitle":21,"prev":22,"next":16},{"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-ch4-065","fp3","法人税の税率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],"一律30%","所得に応じた累進税率","普通法人は原則23.2%","中小法人の軽減税率は23.2%","four","普通法人の法人税率は原則23.2%です。中小法人は年800万円以下の所得に15%の軽減税率があります。",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-ch4-064",1784619075352]