[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$fk2VoVJ1lYD5iJM7RijpNY5sDX7RtfWvMv35W6rM-VFc":3},{"card":4,"examId":6,"chapterTitle":21,"prev":22,"next":23},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":13,"explanation":14,"explanationDetail":15,"mistakeHint":16,"lectureRef":15,"storyRef":15,"chapterSlug":17,"sectionCode":18,"sectionTitle":19,"clusterSlug":15,"term":15,"sequenceOrder":15,"regionWeight":15,"revisionMark":15,"isActive":20},"fp3-ch5-031","fp3","不動産取得税の課税主体として正しいものはどれか。",1,[10,11,12],"国","都道府県","市区町村","three","不動産取得税は都道府県税です。不動産を取得した際に課されますが、相続による取得は非課税です。",null,"相続による不動産の取得には不動産取得税は課されません。贈与の場合は課税対象となります。この違いはよく問われます。","chapter-5","fp3-5-05","不動産税金",true,"第5章 不動産","fp3-ch5-030","fp3-ch5-032",1784619074868]